Does International Financial Reporting Standards convergence promote informational efficiency?

• المؤلفون الرئيسيون: Tee, Lain-Tze, Kew, Si-Roei
• التنسيق: مقال
• اللغة: English
• منشور في: Penerbit Universiti Kebangsaan Malaysia 2017
• الوصول للمادة أونلاين: http://journalarticle.ukm.my/13296/1/23515-80923-1-PB.pdf; http://journalarticle.ukm.my/13296/; http://ejournal.ukm.my/ajac/issue/view/1068/showToc

This study explores a novel extension of the informational efficiency literature. We examine the impact of the convergence of International Financial Reporting Standards (IFRS) on stock price delay in the Malaysian stock market over a study period2001 to 2016. The study uses Hou and Moskowitz’s (2...