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Transparency and accounting standards

Katselas, Dean


This dissertation tests the extent to which International Financial Reporting Standards (IFRS) affect corporate transparency. This association is tested in the context of three factors relevant to transparency; The adverse selection component of the bid-ask spread, the cost of equity capital, and stock return volatility, with each addressed as a separate essay. The first essay tests whether the global move toward IFRS, leads to a reduction in adverse selection for adopting firms, following...[Show more]

CollectionsOpen Access Theses
Date published: 2010
Type: Thesis (PhD)
DOI: 10.25911/5d51535249f27
Access Rights: Open Access


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