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Article: Is the convergence of accounting standards good for stock markets?
Title | Is the convergence of accounting standards good for stock markets? |
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Authors | |
Issue Date | 2009 |
Publisher | Economics Bulletin. The Journal's web site is located at http://www.economicsbulletin.com/ |
Citation | Economics Bulletin, 2009, v. 29 n. 3, p. 2079-2085 How to Cite? |
Abstract | This paper examines the impact of the convergence of Hong Kong Accounting Standard 40 (HKAS 40) with the International Financial Reporting Standard (IFRS) on the stock prices of firms in the property industry. Using a sample of 22111 firm-day observations, we show that the new standard has a negative impact on the stock performance of these firms. |
Persistent Identifier | http://hdl.handle.net/10722/185487 |
ISSN | 2022 Impact Factor: 0.6 2023 SCImago Journal Rankings: 0.227 |
References |
DC Field | Value | Language |
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dc.contributor.author | Chong, TTL | en_US |
dc.contributor.author | Leung, WSC | en_US |
dc.contributor.author | Yip, RWY | en_US |
dc.contributor.author | Huang, HZ | en_US |
dc.date.accessioned | 2013-07-30T07:37:59Z | - |
dc.date.available | 2013-07-30T07:37:59Z | - |
dc.date.issued | 2009 | en_US |
dc.identifier.citation | Economics Bulletin, 2009, v. 29 n. 3, p. 2079-2085 | en_US |
dc.identifier.issn | 1545-2921 | en_US |
dc.identifier.uri | http://hdl.handle.net/10722/185487 | - |
dc.description.abstract | This paper examines the impact of the convergence of Hong Kong Accounting Standard 40 (HKAS 40) with the International Financial Reporting Standard (IFRS) on the stock prices of firms in the property industry. Using a sample of 22111 firm-day observations, we show that the new standard has a negative impact on the stock performance of these firms. | en_US |
dc.language | eng | en_US |
dc.publisher | Economics Bulletin. The Journal's web site is located at http://www.economicsbulletin.com/ | en_US |
dc.relation.ispartof | Economics Bulletin | en_US |
dc.title | Is the convergence of accounting standards good for stock markets? | en_US |
dc.type | Article | en_US |
dc.identifier.email | Leung, WSC: leungwin@hku.hk | en_US |
dc.identifier.authority | Leung, WSC=rp01767 | en_US |
dc.description.nature | published_or_final_version | en_US |
dc.identifier.scopus | eid_2-s2.0-77952940230 | en_US |
dc.relation.references | http://www.scopus.com/mlt/select.url?eid=2-s2.0-77952940230&selection=ref&src=s&origin=recordpage | en_US |
dc.identifier.volume | 29 | en_US |
dc.identifier.issue | 3 | en_US |
dc.identifier.spage | 2079 | en_US |
dc.identifier.epage | 2085 | en_US |
dc.publisher.place | United States | en_US |
dc.identifier.scopusauthorid | Chong, TTL=7102932432 | en_US |
dc.identifier.scopusauthorid | Leung, WSC=36089294000 | en_US |
dc.identifier.scopusauthorid | Yip, RWY=36089468800 | en_US |
dc.identifier.scopusauthorid | Huang, HZ=36089056300 | en_US |
dc.identifier.issnl | 1545-2921 | - |