2022
DOI: 10.1142/s2424786322500086
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How does the IFRS adoption affect systematic versus idiosyncratic risks of French listed companies?

Abstract: In this paper, we explore the impact of International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) adoption on the French listed firms’ pricing in terms of performance, systematic risk aversion, idiosyncratic and systematic risks from 2001 to 2008. Unlike previous studies, we adopt a risk decomposition into systematic and idiosyncratic components to study the IAS/IFRS adoption effect. A modified market model (MMM) is used to allow time-varying variance on the one hand, and parame… Show more

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