School of Business Research Seminar

25 February 2014 - 05 February 2014
14:30 PM
Abbotsford Campus

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 Light refreshments will be served.



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