International Journal of Business and Economics Volume 10, No. 2 August, 2011

Empirical Evidence on the Convergence of Interest Rates for IFRS 4: SPSM Using the Panel KSS Test

Chih-Kai Chang

Department of Risk Management and Insurance, Feng Chia University, Taiwan

Keywords： IFRS 4, panel KSS test, quantitative impact study 5, sequential panel selection method.

JEL Classifications：C32, C33.

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