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Article: Is the convergence of accounting standards good for stock markets?

TitleIs the convergence of accounting standards good for stock markets?
Authors
Issue Date2009
PublisherEconomics 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?
AbstractThis 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 Identifierhttp://hdl.handle.net/10722/185487
ISSN
2015 SCImago Journal Rankings: 0.190
References

 

DC FieldValueLanguage
dc.contributor.authorChong, TTLen_US
dc.contributor.authorLeung, WSCen_US
dc.contributor.authorYip, RWYen_US
dc.contributor.authorHuang, HZen_US
dc.date.accessioned2013-07-30T07:37:59Z-
dc.date.available2013-07-30T07:37:59Z-
dc.date.issued2009en_US
dc.identifier.citationEconomics Bulletin, 2009, v. 29 n. 3, p. 2079-2085en_US
dc.identifier.issn1545-2921en_US
dc.identifier.urihttp://hdl.handle.net/10722/185487-
dc.description.abstractThis 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.languageengen_US
dc.publisherEconomics Bulletin. The Journal's web site is located at http://www.economicsbulletin.com/en_US
dc.relation.ispartofEconomics Bulletinen_US
dc.rightsCreative Commons: Attribution 3.0 Hong Kong License-
dc.titleIs the convergence of accounting standards good for stock markets?en_US
dc.typeArticleen_US
dc.identifier.emailLeung, WSC: leungwin@hku.hken_US
dc.identifier.authorityLeung, WSC=rp01767en_US
dc.description.naturepublished_or_final_versionen_US
dc.identifier.scopuseid_2-s2.0-77952940230en_US
dc.relation.referenceshttp://www.scopus.com/mlt/select.url?eid=2-s2.0-77952940230&selection=ref&src=s&origin=recordpageen_US
dc.identifier.volume29en_US
dc.identifier.issue3en_US
dc.identifier.spage2079en_US
dc.identifier.epage2085en_US
dc.publisher.placeUnited Statesen_US
dc.identifier.scopusauthoridChong, TTL=7102932432en_US
dc.identifier.scopusauthoridLeung, WSC=36089294000en_US
dc.identifier.scopusauthoridYip, RWY=36089468800en_US
dc.identifier.scopusauthoridHuang, HZ=36089056300en_US

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