Leung, Po Yan Edith - 2013
on two such factors, namely international financial reporting standards (IFRS) and inter-firm relationships. Chapter 2 … examines the stock market reaction to 15 events relating to IFRS adoption in the United States. The goal is to assess whether … investors perceive the switch to IFRS as beneficial or costly. The findings show that investors' ; reaction to IFRS adoption is …