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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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