DeFond, Mark L.; Gao, Xinzi; Li, Oliver Zhen; Xia, Lijun - In: China journal of accounting research : CJAR 12 (2019) 1, pp. 1-32
institutional investment is greater among investors from countries with weak institutions that have also adopted IFRS. Taken … information users' home country institutions and IFRS adoption experience affect the effectiveness of IFRS adoption. …