کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5086859 | 1375279 | 2011 | 19 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
⺠Foreign mutual fund ownership increases in the EU after mandatory adoption of IFRS. ⺠The increase in mutual fund ownership is larger when IFRS adoption improves comparability. ⺠Both implementation credibility and increased uniformity are important factors leading to improved comparability. ⺠The effects of improved comparability do not increase domestic mutual fund ownership. ⺠The effects of improved comparability on foreign fund ownership are primarily driven by foreign global funds, as opposed to foreign regional, country, and other funds.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Economics - Volume 51, Issue 3, April 2011, Pages 240-258
Journal: Journal of Accounting and Economics - Volume 51, Issue 3, April 2011, Pages 240-258
نویسندگان
Mark DeFond, Xuesong Hu, Mingyi Hung, Siqi Li,