Publicação
IAS/IFRS mandatory adoption and cross-border M&A
| datacite.subject.fos | Ciências Sociais::Economia e Gestão | pt_PT |
| dc.contributor.advisor | Ferreira, Miguel | |
| dc.contributor.author | Gambini, Francesca Romana | |
| dc.date.accessioned | 2015-10-12T07:39:54Z | |
| dc.date.available | 2016-06-30T00:30:10Z | |
| dc.date.issued | 2015-06 | |
| dc.description | A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics, in accordance with the Double Degree program | en |
| dc.description.abstract | This study investigates the effect of the mandatory implementation of IAS/IFRS on cross-border M&A activity. I test the hypothesis that the improvement in the comparability of financial statements among the adopting countries facilitates crossborder transactions. According to the expectations, I find support for enhanced crossborder M&As following the mandatory adoption of IFRS due to a likely increase in the comparability of financial reports. Additionally, listed targets from IFRS adopting countries do experience stronger positive influence on foreign M&A transactions than unlisted target from adopting countries and listed targets from IFRS non-adopting countries. | pt_PT |
| dc.identifier.tid | 201473887 | |
| dc.identifier.uri | http://hdl.handle.net/10362/15601 | |
| dc.language.iso | eng | pt_PT |
| dc.subject | IAS/IFRS | pt_PT |
| dc.subject | M&A | pt_PT |
| dc.subject | Cross-border transactions | pt_PT |
| dc.subject | Financial reports | pt_PT |
| dc.title | IAS/IFRS mandatory adoption and cross-border M&A | pt_PT |
| dc.type | master thesis | |
| dspace.entity.type | Publication | |
| rcaap.rights | embargoedAccess | pt_PT |
| rcaap.type | masterThesis | pt_PT |
| thesis.degree.name | A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics in accordance with the Double Degree Program (LUISS Guido Carli) | pt_PT |