Browsing Recerca by Subject "Mandatory IFRS adoption"

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    • Mandatory IFRS adoption and the cost of equity capital: Evidence from Spanish firms 

      Castillo Merino, David; Menéndez Plans, Carlota; Orgaz Guerrero, Neus (Intangible Capital (2014) vol. 10, n.3, p. 562-583, 2014-06-26)
      Purpose: The main objective of this paper analyses the effects of mandatory International Financial Reporting Standards (IFRS) adoption by Spanish firms in 2005 on the cost of equity capital. ...