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Judicial quality, contract intensity and trade : firm-level evidence from developing and transition countries

Ma, Yue; Qu, Baozhi; Zhang, Yifan - In: Journal of comparative economics : the journal of the … 38 (2010) 2, pp. 146-159

Persistent link: https://www.econbiz.de/10008759568

Effect of foreign ownership on cost of borrowing : evidence from small and medium-sized enterprises in China

Chen, Dong; Ding, Shujun; Wu, Zhenyu - In: International small business journal : researching … 32 (2014) 6, pp. 693-715

Persistent link: https://www.econbiz.de/10010437288

Externalities of Mandatory IFRS Adoption : Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency

Chen, Chen - 2012

Abstract: This study examines the externalities of mandatory IFRS adoption on firms' investment efficiency in 17 European countries. Using the ROA difference between the firm and its peers to proxy for the information on the peers' investment performance, we find that the spillover effect of a...

Persistent link: https://www.econbiz.de/10013100804

Externalities of Mandatory IFRS Adoption : Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency

Chen, Chen - 2012

This study examines the externalities of mandatory IFRS adoption on firms' investment efficiency in 17 European countries. Using the ROA difference between the firm and its peers to proxy for the information on the peers' investment performance, we find that the spillover effect of a firm's ROA...

Persistent link: https://www.econbiz.de/10013100805