Can I read The Impact of Financial Reporting On Equity Versus Debt Markets Macroeconomic Evidence From Mandatory IFRS Adoption on EtoBox?

The Impact of Financial Reporting On Equity Versus Debt Markets Macroeconomic Evidence From Mandatory IFRS Adoption by Ouassim Arab is a document available to read on EtoBox.

What is The Impact of Financial Reporting On Equity Versus Debt Markets Macroeconomic Evidence From Mandatory IFRS Adoption about?

This study analyzes the differential impact of mandatory IFRS adoption on debt and equity markets, finding that IFRS has a greater effect on foreign debt investment than on foreign equity investment. The results indicate that increases in foreign equity investment are contingent on high governance quality, while foreign debt investment is less affected by governance levels. The evidence suggests that the rise in foreign investment is more likely due to improved financial reporting quality rather than increa

Author

Ouassim Arab

Language

EN