Please use this identifier to cite or link to this item: https://cuir.car.chula.ac.th/handle/123456789/69750
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dc.contributor.advisorNathridee Suppakitjarak-
dc.contributor.authorPichaya Yodruk-
dc.contributor.otherChulalongkorn University. Faculty of Commerce and Accountancy-
dc.date.accessioned2020-11-11T12:27:11Z-
dc.date.available2020-11-11T12:27:11Z-
dc.date.issued2019-
dc.identifier.urihttp://cuir.car.chula.ac.th/handle/123456789/69750-
dc.descriptionIndependent Study (M.Sc.)--Chulalongkorn University, 2019-
dc.description.abstractThis study aims to investigate the investors’ reaction to International Financial Reporting Standards 9 (IFRS 9): Financial Instruments adoption in the U.S. capital market. We examine by using companies in the S&P 500 stock market index encompassing the 22 events relating to IFRS 9 process preparation from 2009 to 2014. The findings indicate that the U.S. capital market positively react to the event which increase the probability of IFRS 9 adoption, although most listed companies in the U.S. market have applied US GAAP as accounting standard for their financial reporting. These results show the convergence benefits in accounting standards of IFRS and US GAAP in the topic of Financial Instruments. The study also indicates the higher positive market reaction for the firms with higher information quality.-
dc.language.isoen-
dc.publisherChulalongkorn University-
dc.relation.urihttp://doi.org/10.58837/CHULA.IS.2019.68-
dc.rightsChulalongkorn University-
dc.subject.classificationBusiness-
dc.titleMarket reaction to IFRS 9 adoption in the United States-
dc.title.alternativeการตอบสนองของตลาดหลักทรัพย์สหรัฐอเมริกาต่อมาตรฐานรายงานทางการเงินระหว่างประเทศ ฉบับที่ 9-
dc.typeIndependent Study-
dc.degree.nameMaster of Science-
dc.degree.levelMaster's Degree-
dc.degree.disciplineFinance-
dc.degree.grantorChulalongkorn University-
dc.subject.keywordIFRS 9-
dc.subject.keywordAccounting standard-
dc.subject.keywordMarket reaction-
dc.identifier.DOI10.58837/CHULA.IS.2019.68-
Appears in Collections:Acctn - Independent Studies

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