capital_market012

May 19th, 2015
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This research area can be classified into two broad categories: studies that directly analyze economic consequences in capital markets using measures that are strongly associated with firm values (Panel A), and studies providing indirect evidence by examining capitalmarket perceptions of accounting quality (Panel B).

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3.2.2. Capital-market effects Table 2 summarizes empirical evidence on capital-market effects of mandatory IFRS adoption. This research area can be classified into two broad categories: studies that directly analyze economic consequences in capital markets using measures that are strongly asso

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