Liability of foreignness : the impact of elimination of the reconciliation requirement on international asset allocation by U.S. investors
Michael T. Dugan, Elizabeth H. Turner, Clark M. Wheatley
| Year of publication: |
2018
|
|---|---|
| Authors: | Dugan, Michael T. ; Turner, Elizabeth H. ; Wheatley, Clark M. |
| Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 17.2018, 2, p. 75-95
|
| Subject: | IFRS | reconciliation | institutional investment | investor protection | USA | United States | Portfolio-Management | Portfolio selection | Anlegerschutz | Investor protection | Institutioneller Investor | Institutional investor | Portfolio-Investition | Foreign portfolio investment | Auslandsinvestition | Foreign investment | Welt | World | Internationaler Finanzmarkt | International financial market |