Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences

Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences

Holger Daske, Luzi Hail, Christian Leuz, Rodrigo Verdi

Series number :

Serial Number: 
198/2008

Date posted :

December 01 2007

Last revised :

SSRN Share

Keywords

  • regulation • 
  • International accounting • 
  • IAS • 
  • U.S. GAAP • 
  • Disclosure • 
  • Market liquidity • 
  • Cost of equity • 
  • enforcement • 
  • Security markets

Authors

Real name: 
Holger Daske
Real name: 
Research Member
The Wharton School, University of Pennsylvania
Fellow, Research Member
The University of Chicago - Booth School of Business
Real name: 
Rodrigo Verdi