Market reaction to the transitory effects of IFRS: an examination of disaggregated measures

Autor: Hilliard, Theresa, Neidermeyer, Presha

Publikováno v: International Journal of Accounting & Information Management, 2018, Vol. 26, Issue 1, pp. 2-37.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/IJAIM-04-2016-0045

First-Time Adoption of IFRS, Managerial Incentives and Value- Relevance: Some French Evidence

Autor: Denis Cormier, Samira Demaria, Pascale Lapointe-Antunes, Robert Teller

Publikováno v: Journal of International Accounting Research
Journal of International Accounting Research, American Accounting Association, 2009, 8 (2), pp.1-22

International audience; This paper investigates whether and how managerial incentives influence the decision to elect optional exemptions when first adopting International Financial Reporting Standards (IFRS). It also examines the value-relevance of

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::97b3bece41819a9c17bd24b628b4b285
https://halshs.archives-ouvertes.fr/halshs-00441336/document

The Effects of Adopting IFRS: The Canadian Experience

Autor: Hilliard, Theresa

Publikováno v: Business Administration Dissertations.

This dissertation examines the financial statement effects of firm attributes on the components of equity, the market reaction effects on key events in the adoption of IFRS, and the cumulative earnings response coefficient effect in the context of IF

Externí odkaz: http://scholarworks.gsu.edu/bus_admin_diss/19
http://scholarworks.gsu.edu/cgi/viewcontent.cgi?article=1016&context=bus_admin_diss