IFRS and Investors’ Trading Pattern: A Conceptual Framework
Research aim: The purpose of this study is to provide a conceptual model that guides in examining the capital market effects of IFRS adoption from the perspective of investors’ trading patterns, particularly those behaviors that tend to defy the validity of EMH, in this context; herding behavior....
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universiti Malaya
2018-08-01
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| Series: | Asian Journal of Accounting Perspectives |
| Subjects: | |
| Online Access: | https://ajap.um.edu.my/article/view/13416 |