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
Key words: IFRS 4; panel KSS test; quantitative impact study 5;

sequential panel selection method

JEL classification: C32; C33

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