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ORCID

Hanns de la Fuente-Mella 0000-0003-2564-8770

Keywords

Spread (Bid-Ask); Econometric Modeling; IFRS; Information Asymmetry; Information Disclosure

Abstract

The purpose of this paper is to show that different methods for calculating the spread (Bid-Ask) and the methods for annualizing intra-day data affect the results of econometric models. To achieve our goal, we analyze different econometric models in the context of: i) the International Financial Reporting Standards (IFRS) adoption, ii) the reduction of information asymmetry due to new corporate governance standards, and iii) the ownership concentration that characterize the Chilean Capital Market. We test the quality of the information delivered to the market using two information disclosure indices (DIS and Botosan). We find that the definition of spread and the methods for annualizing intraday data it is a key decision and may affect the statistical significance of the variables of a specific model.

First Page

90

Last Page

101

Page Count

12

Received Date

03 August 2016

Revised Date

13 March 2017

Accept Date

03 April 2017

Online Available Date

15 May 2017

DOI

10.7172/2353-6845.jbfe.2017.1.5

Publisher

University of Warsaw

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