BRADSHAW, MARK T.; BUSHEE, BRIAN J.; MILLER, GREGORY S. - In: Journal of Accounting Research 42 (2004) 5, pp. 795-841
This paper examines the relation between accounting choice and U.S. institutional investor ownership in non-U.S. firms. We predict that U.S. investors exhibit home bias in their preference for accounting methods conforming to U.S. Generally Accepted Accounting Principles (GAAP) because such...
