Is the convergence of accounting standards good for stock markets?
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香港中文大学研究人员 ( 现职)

庄太量教授 (经济学系)

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Scopushttp://aims.cuhk.edu.hk/converis/portal/Publication/0Scopus source URL

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摘要This paper examines the impact of the convergence of Hong Kong Accounting Standard 4http://aims.cuhk.edu.hk/converis/portal/Publication/0 (HKAS 4http://aims.cuhk.edu.hk/converis/portal/Publication/0) with the International Financial Reporting Standard (IFRS) on the stock prices of firms in the property industry. Using a sample of 22111 firm-day observations, we show that the new standard has a negative impact on the stock performance of these firms.

着者Chong T.T.-L., Leung W.S.C., Yip R.W.Y., Huang H.Z.
期刊名称Economics Bulletin
出版年份2http://aims.cuhk.edu.hk/converis/portal/Publication/0http://aims.cuhk.edu.hk/converis/portal/Publication/09
月份12
日期1
卷号29
期次3
出版社Economics Bulletin
出版地United States
页次2http://aims.cuhk.edu.hk/converis/portal/Publication/079 - 2http://aims.cuhk.edu.hk/converis/portal/Publication/085
国际标準期刊号1545-2921
语言英式英语