IAS/IFRS and information asymmetry: the impact of adoption of IAS/IFRS on information asymmetry in Istanbul stock exchange
- LAMBERT Academic Publishing 2011
- 121 p.
Contiene: 1. Introduction.- 2. Accounting environment, international accounting harmonization / convergence and IASBS ROLE.- 3. Information asymmetry, bid-ask spread and IFRs adoption.- 4.Hypotheses development and research design.- 5. Empirical tests.- 6. Conclusion.