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This paper contributes to the recent literature on the information transparency and its impact on stock price volatility. Some authors claim that more disclosure might reduce volatility of the stock price. Since 2005 the use of IFRS is mandatory for listed companies in the EU. In some countries, like Demark, corporate law allows the use of the Equity Method in separate financial statements to measure investments in subsidiaries, which is contrary to IFRS...Read More
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