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A adoção do sistema de relato financeiro IFRS na Europa e o custo de emissão do capital próprio
PTDC/EGE-ECO/117772/2010
 
 
Objectivos:
The purpose of this project is to study the impact of the adoption of the International Financial Reporting Standards (IFRS) on several aspects of the firms? information environments and their capital raising activities. The contributions of this project to the literature are as follows:

(1) To analyze the impact of IFRS adoption on the firm?s stock price informativeness;

(2) To investigate whether voluntary IFRS adopters benefit more than mandatory adopters in terms of improving their information environment;

(3) To estimate the impact on the probability and volume of equity issues after the adoption of IFRS;

(4) To compare and contrast the cost of raising capital before and after IFRS adoption.
Responsável:
Gilberto Ramos Loureiro
Timing:
Fevereiro de 2012 a Janeiro de 2014
Financiamento:
11000 Euros da Fundação para a Ciência e Tecnologia (PTDC/EGE-ECO/117772/2010)
 
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