Foreign institutional ownership and the global convergence of financial reporting practices
Year of publication: |
2015
|
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Authors: | Fang, Vivian W. ; Maffett, Mark ; Zhang, Bohui |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 53.2015, 3, p. 593-631
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Subject: | institutional investors | mutual funds | corporate governance | U.S. GAAP | financial statement comparability | auditor selection | analyst forecasts | Institutioneller Investor | Institutional investor | USA | United States | Corporate Governance | Corporate governance | Jahresabschluss | Financial statement | Investmentfonds | Investment Fund | Bilanzierungsgrundsätze | Accounting standards | Eigentümerstruktur | Ownership structure | Finanzanalyse | Financial analysis | Wirtschaftsprüfung | Financial audit | Welt | World | IFRS |
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