The differential impact of IFRS adoption on aspects of seasoned equity offerings in the UK and France
We examine the potential for IFRS to influence the market for SEOs in the UK and France. The divergence between the UK domestic accounting standards and IFRS is minor (low-divergence firms) whereas domestic accounting standards in France differ materially from IFRS (high-divergence firms); however,...
محفوظ في:
| المؤلف الرئيسي: | |
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| مؤلفون آخرون: | , |
| التنسيق: | article |
| منشور في: |
2018
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| الوصول للمادة أونلاين: | http://hdl.handle.net/10725/11698 https://doi.org/10.1080/17449480.2018.1531141 http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php https://www.tandfonline.com/doi/full/10.1080/17449480.2018.1531141 |
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