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IFRS adoption in China and foreign institutional investments
DeFond, Mark L.; Gao, Xinzi; Li, Oliver Zhen; Xia, Lijun - In: China journal of accounting research : CJAR 12 (2019) 1, pp. 1-32
We examine the effectiveness of China's IFRS adoption from the perspective of an important set of financial report … users, foreign institutional investors. We find that foreign institutional investment does not increase after China's IFRS … that foreign institutional investors' returns decrease after China's IFRS adoption. Finally, the decline in foreign …
Persistent link: https://www.econbiz.de/10011976842
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Institutional environment and qualified foreign institutional investors' trust in auditing
Han, Yuzhu; Yan, Shuo - In: International review of financial analysis 80 (2022), pp. 1-12
Persistent link: https://www.econbiz.de/10013366219
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Institutions, Corporate Governance and Capital Flows
Mukherjee, Rahul - In: Journal of international economics 96 (2015) 2, pp. 338-359
Persistent link: https://www.econbiz.de/10011387711
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The differential impact of public and private governance institutions on the different modes of foreign investment
Lysandrou, Photis; Solomon, Offiong Helen; Goda, Thomas - In: International review of applied economics 30 (2016) 6, pp. 729-746
Persistent link: https://www.econbiz.de/10011569570
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Foreign institutional investment flows in Indian economy : an empirical study
Kashyap, Suresh Kumar; Thakur, Sakshi - In: International journal of public sector performance … 6 (2020) 4, pp. 549-565
Persistent link: https://www.econbiz.de/10012516828
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Foreign institutional investors and stock price synchronicity of Chinese listed firms : further evidence
He, Tina T.; Li, Wilson X. B.; Tang, Gordon Y. N. - In: Eurasian economic review : a journal in applied … 9 (2019) 1, pp. 107-120
Persistent link: https://www.econbiz.de/10011994971
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The influence of foreign currency earnings and foreign capital on earnings management
Modekurti, Kameshwar Rao; Nihar, K. Lubza - In: Afro-Asian Journal of Finance and Accounting : AAJFA 11 (2021) 3, pp. 353-375
Persistent link: https://www.econbiz.de/10012594357
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Heterogeneous institutional preferences and informativeness : evidence from China
Liao, Wenbin; Du, Jianing; Sun, Ping-Wen - In: Pacific-Basin finance journal 60 (2020), pp. 1-34
Persistent link: https://www.econbiz.de/10012232786
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The role of family ownership in norm-conforming environmental initiatives : lessons from China
Berrone, Pascual; Gomez-Mejia, Luis R.; Xu, Kai - In: Entrepreneurship theory and practice : ET&P 47 (2023) 5, pp. 1915-1941
Persistent link: https://www.econbiz.de/10014325163
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The determinants of China's international portfolio equity allocations
Agarwal, Isha; Gu, Grace Weishi; Prasad, Eswar S. - 2020
We analyze shifts in the structure of China's capital outflows over the past decade. The composition of gross outflows … enormous pool of domestic savings could have a significant impact on global financial markets as China continues to open up its … foreign portfolio allocations, Chinese IIs overweight sectors in which China has a comparative disadvantage. Moreover, Chinese …
Persistent link: https://www.econbiz.de/10012178659