The Impact of Mandatory IFRS Adoption on IPOs in Global Capital Markets

By Hyun A. Hong, Mingyi Hung, Gerald J. Lobo. 2014

142 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/4f370e88ed25c66a33d091561daa870ef8206354

How researchers see this paper

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In Accounting

1. Xi Li
2. Emmanuel T. De George
3. L. Shivakumar
4. Ray Ball
5. Valeri V. Nikolaev
6. Stephen G. Ryan
7. Sharon P. Katz
8. Beatriz García Osma

Citations in the corpus

• A review of the IFRS adoption literature (2016, result): “In contrast to the preceding studies’ focus on the effects of IFRS adoption on stock liquidity and cost of capital, Hong, Hung, and Lobo (2014) shed light on another capital market consequence by evaluating the effect of IFRS adoption on the underpricing of initial public offerings (IPOs).”