Effects of IFRS adoption on capital market:Empirical evidence

Gorgieva-Trajkovska, Olivera and Koleva, Blagica and Dimitrova, Janka and Nikoloski, Krume (2017) Effects of IFRS adoption on capital market:Empirical evidence. Proceedings of ISER 95 International conference, Rome, Italy. ISSN 978-93-87405-70-7


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Abstract: This paper provides a review of the academic research relevant to the effect of the adoption of International Financial Reporting Standards (IFRS) on the capital market. It is intended to assist all interested parties in the debate on the future of IFRS in the EU and other countries that have adopted them, by looking at what can be learned from relevant academic research on the costs and benefits of its implementation to date, and their impact on capital market efficiency. The studies indicate mixed results as to the benefits of IFRS adoption which can be attributable to the political, economic, institutional, legal and firm specific differences among nations. The study is purely based on desktop research and library based research. The articles selected were reviewed and their findings presented in the study so as to help synthesize and understand the impact of IFRS on the capital market. Keywords: IFRS, capital market, review, research, effects

Item Type: Article
Subjects: Social Sciences > Economics and business
Divisions: Faculty of Economics
Depositing User: Olivera Trajkovska
Date Deposited: 06 Feb 2018 11:43
Last Modified: 06 Feb 2018 11:43
URI: http://eprints.ugd.edu.mk/id/eprint/19351

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