强制采用《国际财务报告准则》对撤回首次公开募股的决定有何影响？

IF 1.4 4区经济学 Q3 BUSINESS, FINANCE

Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-08-13 DOI:10.1080/16081625.2024.2387577

Manal Alidarous

引用次数: 0

摘要

本文通过研究强制实施《国际财务报告准则》对首次公开募股（IPO）退出的影响，填补了会计信息披露纪律和首次公开募股（IPO）退出研究的空白。本研究是首次...

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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What effect does the mandatory adoption of IFRS have on the decision to withdraw an IPO?

This article fills a gap in accounting disclosure discipline and Initial Public Offerings (IPOs) withdrawal research by examining how mandating IFRS affects IPO withdrawal. This study is the first ...

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来源期刊

Asia-Pacific Journal of Accounting & Economics Multiple-

CiteScore

2.40

自引率

9.10%

发文量

期刊介绍： The Asia-Pacific Journal of Accounting & Economics (APJAE) is an international forum intended for theoretical and empirical research in all areas of economics and accounting in general. In particular, the journal encourages submissions in the following areas: Auditing, financial reporting, earnings management, financial analysts, the role of accounting information, international trade and finance, industrial organization, strategic behavior, market structure, financial contracts, corporate governance, capital markets, and financial institutions. The journal welcomes contributions related to the Asia Pacific region, and targets top quality research from scholars with diverse regional interests. The editors encourage submission of high quality manuscripts with innovative ideas. The editorial team is committed to an expedient review process.