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Cross-Border Investments in Private Firms : The Benefits of Comparability for Foreign Investors
Allee, Kristian D.; Dinh, Tami; Stenzel, Arthur - 2022
In this paper, we examine the benefits of accounting comparability for cross-border investments in private firms. Exploiting a quasi-experimental setting we examine the real effect of an increase in accounting comparability using a difference-in-differences research design. We find that the...
Persistent link: https://www.econbiz.de/10013290137
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Lost in Translation : Language Barriers to Global Investment
Lang, Tina; Stice-Lawrence, Lorien; Wong, Yu Ting Forester - 2022
We use supervised Latent Dirichlet Allocation (sLDA) to measure differences in the content of the Chinese and English translations of the annual reports of Chinese firms. We find systematic differences in content across languages that are not the mechanical effects of translation and that vary...
Persistent link: https://www.econbiz.de/10013322068
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The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership : The Role of Comparability
DeFond, Mark L.; Hu, Xuesong; Hung, Mingyi; Li, Siqi - 2011
comparability that in turn attracts greater cross-border investment. We test this assertion by examining changes in foreign mutual … fund investment in firms following mandatory IFRS adoption in the European Union in 2005. We measure improved comparability …
Persistent link: https://www.econbiz.de/10014182209
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Disclosure Attributes, IFRS and Business Acquisitions : Evidence from Emerging- Market Multinationals’ Cross-Border Acquisitions
Efretuei, Ekaete; Rao-Nicholson, Rekha; Mao, Di - 2022
This study examines the association between the financial reporting regime of a target company and the disclosure attributes of the acquiring firm’s annual reports. We examine pre- and post- acquisition annual reports for emerging-market multinationals’ cross-border acquisitions deals,...
Persistent link: https://www.econbiz.de/10013403193
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The Agency Problem and the Moderating Role of Culturally-Based Management Style on Chinese Managers’ Discretionary Accruals
Beaudoin, Cathy; Dang, Li; Fang, Qiaoling; Tsakumis, … - 2011
Upon completion of overseas acquisitions, Western firms typically hire Chinese locals or expatriates to run their Chinese operations. This is an important consideration because a Western executive’s managerial style may impact Chinese employee behavior differently than a Chinese executive’s...
Persistent link: https://www.econbiz.de/10014186345
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Productivity drivers : empirical evidence on the role of digital capital, FDI and integration
Adarov, Amat; Klenert, David; Marschinski, Robert; … - Europäische Kommission / Gemeinsame Forschungsstelle - 2020
Persistent link: https://www.econbiz.de/10012321921
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Capital dynamics, global value chains, competitiveness and barriers to FDI and capital accumulation in the EU
Adarov, Amat; Stehrer, Robert - 2020
investment using panel data techniques. Among other results, we confirm the high importance of tangible and intangible ICT … ICT investment, tackling the barriers to ICT adoption and broad-based digitalisation are critical for the EU in order to …
Persistent link: https://www.econbiz.de/10012232879
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Investment dynamics in Europe : distinct drivers and barriers for investing in intangible versus tangible assets?
Thum-Thysen, Anna; Voigt, Peter; Bilbao-Osorio, Beñat; … - In: Structural change and economic dynamics : SC+ED 51 (2019), pp. 77-88
Persistent link: https://www.econbiz.de/10012299938
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The impact of investment in knowledge-based capital on productivity : firm-level evidence from Ireland
Di Ubaldo, Mattia; Siedschlag, Iulia - 2017
This paper examines the impact of investment in knowledge-based capital on firm productivity. The analysis is based on … investment in knowledge-based capital which include expenditures on R&D, and on non-R&D intangible assets such as computer … and above other factors, an increase in investment in knowledge-based capital of 10 per cent increases firm productivity …
Persistent link: https://www.econbiz.de/10011630753
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New productivity drivers : revisiting the role of digital capital, FDI and integration at aggregate and sectoral levels
Adarov, Amat; Stehrer, Robert - 2020
foreign direct investment is not robustly detected when the data is purged from the effects of special purpose entities and …
Persistent link: https://www.econbiz.de/10012209649