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The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions

โœ Scribed by Hamberg, Mattias; Paananen, Mari; Novak, Jiri

Book ID
115511422
Publisher
Taylor and Francis Group
Year
2011
Tongue
English
Weight
174 KB
Volume
20
Category
Article
ISSN
0963-8180

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Recent changes in the legal environment faced by US corporations suggest that the shareholder-manager conflict of interest, and the effectiveness of mechanisms to narrow this divergence, are issues of continuing importance. This study examines the linkages between institutional, market and legal mec