Externalities of mandatory IFRS adoption : evidence from cross-border spillover effects of financial information on investment efficiency
Chen Chen; Danqing Young; Zili Zhuang
| Year of publication: |
2013
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|---|---|
| Authors: | Chen, Chen ; Young, Danqing ; Zhuang, Zili |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 88.2013, 3, p. 881-914
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| Subject: | externalities | cross-border spillover effects | investment efficiency | information comparability | IFRS adoption | Spillover-Effekt | Spillover effect | IFRS | Externer Effekt | Externalities | Investition | Investment |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009751788