The impact of mandatory IFRS adoption on foreign mutual fund ownership : the role of comparability
Year of publication: |
2011
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Authors: | DeFond, Mark L. ; Hu, Xuesong ; Hung, Mingyi ; Li, Siqi |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 51.2011, 3, p. 240-258
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Subject: | IFRS | Investmentfonds | Investment Fund | Auslandsinvestition | Foreign investment | Anlegerschutz | Investor protection |
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