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Pre-adoption market reaction to IFRS 9: a cross-country event-study
Enrico Onali
*
, Gianluca Ginesti
*
Corresponding author for this work
Aston Business School
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Business & Economics
Accounting Standards
19%
Announcement
17%
Bootstrap
27%
Confounding
21%
Costs
7%
Data Mining
28%
Divergence
17%
European Firms
22%
Event Study
62%
Generally Accepted Accounting Principles
22%
International Financial Reporting Standards
59%
Investors
44%
Market Reaction
61%
Media Coverage
23%
Rule of Law
23%
Sampling
19%
Shareholder Wealth
22%
Shareholders
14%
Simulation
12%
Social Sciences
constitutional state
14%
costs
8%
coverage
10%
divergence
13%
event
32%
firm
45%
investor
28%
market reaction
100%
regulation
16%
sampling error
20%
shareholder
17%
shareholder wealth
26%
simulation
11%