Mandatory IFRS adoption and the cost of equity capital: Evidence from Spanish firms.
| Autor: | Castillo-Merino, David1 david.castillo@iqs.edu, Menéndez-Plans, Carlota2 carlota.menendez@uab.es, Orgaz-Guerrero, Neus3 norgaz@uoc.edu |
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| Zdroj: | Intangible Capital. 2014, Vol. 10 Issue 3, p562-583. 22p. |
| Databáze: | Business Source Ultimate |
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