A large number of empirical studies have addressed the effects of adoption of IFRS, but the results have been mixed. We use a meta-analysis of 55 empirical studies with 1,259 effect sizes to determine the impact of adoption of IFRS on financial reporting comparability, market liquidity, cost of...

An extensive number of empirical studies have been devoted to the adoption of IFRS but the results have been inconclusive. We use a meta-analysis of 42 empirical studies with 68 independent samples to determine whether IFRS adoption has impacted on financial reporting comparability, market...

This study examines the joint effect of carbon disclosure and greenhouse gas (GHG) emission on firms implied cost of equity capital (COC). Based on 4,655 firm-year observations across 34 countries, we find firms' GHG emission intensity to be positively associated with COC. However, we find also...

This study examines the impact of carbon disclosure and greenhouse gas (GHG) emission intensity on the implied cost of equity capital based on a global sample. Our sample consists of 6,214 firm-year observations across 34 countries over the period of 2009-2015. We find firms' carbon disclosure...