Does financial reporting regulation influence the value of cash holdings?

We investigate how the value of cash holdings changes following the mandatory adoption of International Financial Reporting Standards (IFRS), which is viewed as an exogenous shock to information asymmetry between firms and outside investors. Using firm-level data from 47 countries, we find that mand...

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Bibliographic Details
Main Authors: Ahmet Karpuz, Kirak Kim, Neslihan Ozkan
Format: Default Article
Published: 2020
Subjects:
Finance
Applied Economics
Econometrics
Banking, Finance and Investment
cash holdings
market value of cash holdings
International Financial Reporting Standards (IFRS)
Online Access:https://hdl.handle.net/2134/12981680.v1
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https://hdl.handle.net/2134/12981680.v1

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