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
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability
چکیده انگلیسی
► Foreign mutual fund ownership increases in the EU after mandatory adoption of IFRS. ► The increase in mutual fund ownership is larger when IFRS adoption improves comparability. ► Both implementation credibility and increased uniformity are important factors leading to improved comparability. ► The effects of improved comparability do not increase domestic mutual fund ownership. ► 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
نویسندگان
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