School of Business Research Seminar
25 February 2014 - 05 February 2014
School of Business Research Seminar presents
Cost of equity effects from mandatory IFRS adoption: The importance of reporting incentives
Dr. Raymond Leung, School of Business, University of the Fraser Valley
Many countries have adopted IFRS mandatorily mainly because IFRS may be regarded as a set of "higher quality" accounting standards to enhance comparability and transparency. However, it is still an open question whether IFRS actually brings benefits to shareholders, especially lower cost of equity. Dr. Leung examines if there are any changes in the cost of equity that are associates with mandatory IFRS adoption for 18 European Union (EU) countries
To reserve your seat email email@example.com. Light refreshments will be served.
School of Business