Paper Title :Effects of IFRS Adoption on Captal Market: Empirical Evidence
Author :Olivera Gjorgieva-Trajkovska, Blagica Koleva, Janka Dimitrova, Krume Nikoloski
Article Citation :Olivera Gjorgieva-Trajkovska ,Blagica Koleva ,Janka Dimitrova ,Krume Nikoloski ,
(2018 ) " Effects of IFRS Adoption on Captal Market: Empirical Evidence " ,
International Journal of Management and Applied Science (IJMAS) ,
pp. 69-74,
Volume-4,Issue-2
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
Type : Research paper
Published : Volume-4,Issue-2
DOIONLINE NO - IJMAS-IRAJ-DOIONLINE-11025
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Copyright: © Institute of Research and Journals
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Published on 2018-04-06 |
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