The Effect Of IFRS Adoption On Global Market Integration

Francis Cai · Hannah Wong

53 citations0/0 files storedInternational Business & Economics Research Journal (IBER)

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Financial Risk and Volatility Modeling Auditing, Earnings Management, Governance Global Financial Crisis and Policies

Abstract

This paper examines the effect of the adoption of international financial accounting standards (IFRS) on global capital market integration, measure by correlation matrix of the stock market index returns. We investigate a sample of countries that have adopted IFRS as their accounting standards for listed companies. Our results are consistent with the suggestion that these markets will have a higher degree of integration among them after their IFRS adoption as compared to the period before the adoption.

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2008International Accounting Standards and Accounting Quality 1995Time‐Varying World Market Integration 1994Does industrial structure explain the benefits of international diversification?1995Time-Varying World Market Integration 2008Financial integration, economic instability and trade structure in emerging markets 2016International Organization of Securities Commissions (IOSCO)2010International Accounting: A User Perspective 1995International accounting harmonization

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