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Does Mandatory Adoption of International Financial Reporting Standards Decrease the Voting Premium for Dual-Class Shares?
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Material Type |
Article
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Author(s) |
Hong, Hyun A. (Author)
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Source Journal Info. |
Title:
The Accounting Review
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Volume/ Issue No.: 2013/JUL V.88 N.4
Call No.:657.05 ARE Location: Periodicals & References Hall - 2nd floor
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Physical Description |
p 1289-1325
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Subject Area/ Descriptors |
Accounting
(2845)
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Abstract |
I examine whether voting premiums are reduced following mandatory International Financial Reporting Standards (IFRS) adoption for firms that have a dual-class share structure. I find that mandatory adopters' voting premiums decrease, on average, by 8 percent subsequent to mandatory IFRS adoption....
Full Abstract
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Journal:
The Accounting Review
(613)
Issu: 2013/JUL V.88 N.4
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