Externalities of mandatory IFRS adoption : evidence from cross-border spillover effects of financial information on investment efficiency
Year of publication: |
2013
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Authors: | Chen, Chen ; Young, Danqing ; Zhuang, Zili |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 88.2013, 3, p. 881-914
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Subject: | externalities | cross-border spillover effects | investment efficiency | information comparability | IFRS adoption | IFRS | Spillover-Effekt | Spillover effect | Externer Effekt | Externalities | Investition | Investment |
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