Does mandatory IFRS adoption affect the credit ratings of foreign firms cross-listed in the US?
Year of publication: |
2013
|
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Authors: | Chan, Ann Ling-ching ; Hsu, Audrey Wen-hsin ; Lee, Edward |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 27.2013, 3, p. 491-510
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Subject: | credit ratings | cross-listing | IFRS | Kreditwürdigkeit | Credit rating | Zweitlisting | Dual listing | USA | United States | Ratingagentur | Rating agency | Welt | World |
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