Market Reaction to Events Surrounding the Adoption of IFRS in Europe
By Christopher S. Armstrong, Mary E. Barth, Alan D. Jagolinzer, Edward J. Riedl. 2006
340 citations recorded by the source corpus.
View Paper: https://www.semanticscholar.org/paper/147e1d81042a49b15270ac76477c97dc3e498a01
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
- Hans B. Christensen
- Luzi Hail
- Christian Leuz
- Edward Lee
- Martin Walker
- Holger Daske
- Rodrigo S. Verdi
- Peter D. Wysocki
Citations in the corpus
- Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK (2010, background): “Consistent with this Armstrong et al. (2007) found that investors reacted positively to events that increased the likelihood of IFRS adoption and negatively to events that decreased it.”
- Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2013, background): “, Leuz and Verrecchia, 2000; Ashbaugh, 2001; Tarca, 2004; Cuijpers and Buijink, 2005; Renders and Gaeremynck, 2005) as well as studies examining the determinants and effects of mandatory IFRS adoption in certain countries (e.g., Comprix et al., 2003; Armstrong et al., 2006; Hope et al., 2006).”
- Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions * (2007, background): “, Leuz and Verrecchia, 2000; Ashbaugh, 2001; Tarca, 2004; Cuijpers and Buijink, 2005; Renders and Gaeremynck, 2005) as well as studies examining the determinants and effects of mandatory IFRS adoption in certain countries (e.g., Comprix et al., 2003; Armstrong et al., 2006; Hope et al., 2006).”
- Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008, unknown): “Second, Armstrong et al. (2007) examine the stock market reaction to 16 events between 2002 and 2005 that affect the likelihood of IFRS adoption in the EU.”
- Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK ☆ (2007, background): “However, another study by Armstrong et al. (2006) applies the traditional cross-sectional regression of announcement time of abnormal returns on company characteristics.”