Mandatory IFRS adoption and the cost of Equity Capital. Evidence from Spanish Firms

Mandatory IFRS adoption and the cost of Equity Capital. Evidence from Spanish Firms

<p><strong>Purpose: </strong> 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.</p> <p><strong>Design/methodology:</strong> U...

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Bibliographic Details
Main Authors: David Castillo-Merino, Carlota Menéndez-Plans, Neus Orgaz-Guerrero
Format: Article
Language:Catalan
Published: OmniaScience 2014-05-01
Series:Intangible Capital
Subjects:
International Financial Reporting Standards (IFRS), Mandatory IFRS adoption, Cost of Equity Capital, Financial Disclosure.
Online Access:http://www.intangiblecapital.org/index.php/ic/article/view/491

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