Similar Search Results

IFRS adoption in China and foreign institutional investments

DeFond, Mark L.; Gao, Xinzi; Li, Oliver Zhen; Xia, Lijun - In: China journal of accounting research : CJAR 12 (2019) 1, pp. 1-32

We examine the effectiveness of China's IFRS adoption from the perspective of an important set of financial report users, foreign institutional investors. We find that foreign institutional investment does not increase after China's IFRS adoption, and some evidence that it actually declines,...

Persistent link: https://www.econbiz.de/10011976842

IFRS adoption in China and foreign institutional investments

DeFond, Mark L.; Gao, Xinzi; Li, Oliver Zhen; Xia, Lijun - In: China Journal of Accounting Research 12 (2019) 1, pp. 1-32

Persistent link: https://www.econbiz.de/10012621015

Why accounting matters : evidence from accounting's "big bang"

DeFond, Mark L. - In: Journal of international accounting research 18 (2019) 3, pp. 87-96

Persistent link: https://www.econbiz.de/10012212939

Reflections on the 20-year anniversary of worldwide ifrs adoption

Cascino, Stefano; Daske, Holger; DeFond, Mark L.; … - In: Journal of international accounting research 22 (2023) 3, pp. 85-96

Persistent link: https://www.econbiz.de/10014431285

The impact of mandatory IFRS adoption on foreign mutual fund ownership : the role of comparability

DeFond, Mark L.; Hu, Xuesong; Hung, Mingyi; Li, Siqi - In: Journal of accounting & economics 51 (2011) 3, pp. 240-258

Persistent link: https://www.econbiz.de/10009008153

Has the widespread adoption of IFRS reduced US firms' attractiveness to foreign investors?

DeFond, Mark L.; Hu, Xuesong; Hung, Mingyi Y.; Li, Siqi - In: Journal of international accounting research 11 (2012) 2, pp. 27-55

Persistent link: https://www.econbiz.de/10009716499

Does mandatory IFRS adoption affect crash risk?

DeFond, Mark L.; Hung, Mingyi; Li, Siqi; Li, Yinghua - In: The accounting review : a publication of the American … 90 (2015) 1, pp. 265-299

Persistent link: https://www.econbiz.de/10010488920

The effect of fair value accounting on the performance evaluation role of earnings

DeFond, Mark L.; Hu, Jinshuai; Hung, Mingyi; Li, Siqi - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-23

Persistent link: https://www.econbiz.de/10012494832

Discussion of "the effect of fair value accounting on the performance evaluation role of earnings"

Zhang, Ivy Xiying; Zhang, Yong - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-5

Persistent link: https://www.econbiz.de/10012494834

The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership : The Role of Comparability

DeFond, Mark L.; Hu, Xuesong; Hung, Mingyi; Li, Siqi - 2011

Proponents of IFRS argue that mandating a uniform set of accounting standards improves financial statement comparability that in turn attracts greater cross-border investment. We test this assertion by examining changes in foreign mutual fund investment in firms following mandatory IFRS adoption...

Persistent link: https://www.econbiz.de/10014182209