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

Author:

DeFond Mark,Hu Xuesong,Hung Mingyi,Li Siqi

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance,Accounting

Reference40 articles.

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2. The effect of international institutional factors on properties of accounting earnings;Ball;Journal of Accounting and Economics,2000

3. Incentives versus standards: properties of accounting income in four East Asian countries;Ball;Journal of Accounting and Economics,2003

4. International Accounting Standards and accounting quality;Barth;Journal of Accounting Research,2008

5. Barth, M., Landsman, W.R., Lang, M., Williams, C., 2009. Are International Accounting Standards-based and US GAAP-based accounting amounts comparable? Working Paper, Stanford University and University of North Carolina.

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