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Publication type: Article
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| Title: |
Does Mandatory Adoption of International Financial Reporting Standards Decrease the Voting Premium for Dual-Class Shares?
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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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Issue Number:2013/JUL V.88 N.4
Call No.:657.05 ARE
Location: References & Periodical Hall - 2nd floor
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| Physical Description: |
p 1289-1325
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| Subject Area: |
Accounting
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| Subject Terms: |
Accounting
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| Accession Number |
105717
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Abstract
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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. ...
Abstract URL:http://aaajournals.org/doi/abs/10.2308/accr-50442
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