Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms
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DOI: 10.1016/j.intaccaudtax.2017.11.002
Abstract: In this paper, we analyze capital market effects associated with the mandatory adoption of IFRS 8 for a sample of German firms. Our research is motivated by the change in segment reporting rules due to… read more here.
Keywords: effects mandatory; market effects; german firms; adoption ... See more keywords