메뉴 건너뛰기




Volumn 41, Issue 3, 2003, Pages 553-579

Financial reporting environments and international capital mobility

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0038519925     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.1111/1475-679X.00116     Document Type: Article
Times cited : (77)

References (51)
  • 2
    • 0034340509 scopus 로고    scopus 로고
    • Country-specific factors related to financial reporting and the value relevance of accounting data
    • ALI, A., AND L. HWANG. "Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data" Journal of Accounting Research (2000): 1-21.
    • (2000) Journal of Accounting Research , pp. 1-21
    • Ali, A.1    Hwang, L.2
  • 4
    • 0042780791 scopus 로고    scopus 로고
    • The effect of international institutional factors on properties of accounting earnings
    • BALL, R.; S. P. KOTHARI; AND A. ROBIN. "The Effect of International Institutional Factors on Properties of Accounting Earnings." Journal of Accounting and Economics (2000): 1-51.
    • (2000) Journal of Accounting and Economics , pp. 1-51
    • Ball, R.1    Kothari, S.P.2    Robin, A.3
  • 7
    • 0038393166 scopus 로고
    • Consumption, income, and international capital market integration
    • BAYOUMI, T., AND R. MACDONALD. "Consumption, Income, and International Capital Market Integration." IMF Staff Papers (1995): 552-76.
    • (1995) IMF Staff Papers , pp. 552-576
    • Bayoumi, T.1    Macdonald, R.2
  • 8
    • 0027749843 scopus 로고
    • Domestic saving and intra-national capital flows
    • BAYOUMI, T., AND A. ROSE. "Domestic Saving and Intra-National Capital Flows." European Economic Review 37 (1992): 1197-1202.
    • (1992) European Economic Review , vol.37 , pp. 1197-1202
    • Bayoumi, T.1    Rose, A.2
  • 10
    • 0040747533 scopus 로고    scopus 로고
    • International portfolio investment flows
    • BRENNAN, M. J., AND H. H. CAO. "International Portfolio Investment Flows," Journal of Finance (1997): 1851-80.
    • (1997) Journal of Finance , pp. 1851-1880
    • Brennan, M.J.1    Cao, H.H.2
  • 11
    • 0001837476 scopus 로고    scopus 로고
    • 2 in accounting research? Measuring changes in value relevance over the last four decades
    • 2 in Accounting Research? Measuring Changes in Value Relevance over the Last Four Decades." Journal of Accounting and Economics 28 (1999): 83-115.
    • (1999) Journal of Accounting and Economics , vol.28 , pp. 83-115
    • Brown, S.1    Lo, K.2    Lys, T.3
  • 13
    • 0000108966 scopus 로고    scopus 로고
    • Financial accounting information and corporate governance
    • BUSHMAN, R., AND A. SMITH. "Financial Accounting Information and Corporate Governance." Journal of Accounting and Economics 32 (2001): 237-333.
    • (2001) Journal of Accounting and Economics , vol.32 , pp. 237-333
    • Bushman, R.1    Smith, A.2
  • 15
    • 0031507615 scopus 로고    scopus 로고
    • Management forecasts and information asymmetry: An examination of bid-ask spreads
    • COLLER, M., AND T. YOHN. "Management Forecasts and Information Asymmetry: An Examination of Bid-Ask Spreads." Journal of Accounting Research 35 (1997): 181-91.
    • (1997) Journal of Accounting Research , vol.35 , pp. 181-191
    • Coller, M.1    Yohn, T.2
  • 16
    • 21344496561 scopus 로고
    • Home bias in equity portfolios, inflation hedging, and international capital market equilibrium
    • COOPER, I., AND E. KAPLANIS. "Home Bias in Equity Portfolios, Inflation Hedging, and International Capital Market Equilibrium." Review of Financial Studies (1994): 45-60.
    • (1994) Review of Financial Studies , pp. 45-60
    • Cooper, I.1    Kaplanis, E.2
  • 17
    • 0007884883 scopus 로고    scopus 로고
    • Home bias at home: Local equity preference in domestic portfolios
    • COVAL, J. D., AND T. J. MOSKOWITZ. "Home Bias at Home: Local Equity Preference in Domestic Portfolios." Journal of Finance (1999): 2045-73.
    • (1999) Journal of Finance , pp. 2045-2073
    • Coval, J.D.1    Moskowitz, T.J.2
  • 18
    • 0038969184 scopus 로고    scopus 로고
    • International asset pricing and portfolio diversification with time-varying risk
    • DE SANTIS, G., AND B. GERARD. "International Asset Pricing and Portfolio Diversification with Time-Varying Risk." Journal of Finance (1997): 1881-1912.
    • (1997) Journal of Finance , pp. 1881-1912
    • De Santis, G.1    Gerard, B.2
  • 19
    • 84898006741 scopus 로고
    • Optimal release of information by firms
    • DIAMOND, D. "Optimal Release of Information by Firms." Journal of Finance (1985): 1071-94.
    • (1985) Journal of Finance , pp. 1071-1094
    • Diamond, D.1
  • 21
    • 0000039136 scopus 로고
    • Quantifying international capital mobility in the 1980s
    • edited by D. Bernheim and J. Shoven. Chicago and London: University of Chicago Press
    • FRANKEL, J. "Quantifying International Capital Mobility in the 1980s" in National Saving and Economic Performance, edited by D. Bernheim and J. Shoven. Chicago and London: University of Chicago Press, 1991: 227-60.
    • (1991) National Saving and Economic Performance , pp. 227-260
    • Frankel, J.1
  • 22
    • 0000815950 scopus 로고
    • Investor diversification and international equity markets
    • FRENCH, K. R., AND J. M. POTERBA. "Investor Diversification and International Equity Markets." The American Economic Review (1991): 222-26.
    • (1991) The American Economic Review , pp. 222-226
    • French, K.R.1    Poterba, J.M.2
  • 23
    • 0038054794 scopus 로고    scopus 로고
    • Risky habits: On risk sharing, habit formation, and the interpretation of international consumption correlations
    • FUHRER, J. C., AND M. W. KLEIN. "Risky Habits: On Risk Sharing, Habit Formation, and the Interpretation of International Consumption Correlations." NBER Working Paper Series, No. W6735, 1998.
    • (1998) NBER Working Paper Series , vol.W6735
    • Fuhrer, J.C.1    Klein, M.W.2
  • 24
    • 0038978346 scopus 로고
    • An information based explanation of the domestic bias in international equity investment
    • GEHRIG, T. "An Information Based Explanation of the Domestic Bias in International Equity Investment." Scandinavian Journal of Economics (1993): 97-109.
    • (1993) Scandinavian Journal of Economics , pp. 97-109
    • Gehrig, T.1
  • 25
    • 0001502886 scopus 로고    scopus 로고
    • Why is capital so immobile internationally? Possible explanations and implications for capital income taxation
    • GORDON, R. H., AND A. L. BOVENBERG. "Why Is Capital So Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation." The American Economic Review (1996): 1057-75.
    • (1996) The American Economic Review , pp. 1057-1075
    • Gordon, R.H.1    Bovenberg, A.L.2
  • 26
    • 21344483498 scopus 로고
    • The impact of the sec's segment disclosure requirement on bid-ask spreads
    • GREENSTEIN, M., AND H. SAMI. "The Impact of the SEC's Segment Disclosure Requirement on Bid-Ask Spreads." The Accounting Review 69 (1994): 179-99.
    • (1994) The Accounting Review , vol.69 , pp. 179-199
    • Greenstein, M.1    Sami, H.2
  • 27
    • 0013207781 scopus 로고    scopus 로고
    • The association between financial accounting measures and real economic activity: A multinational study
    • GUENTHER, D. A., AND D. YOUNG. "The Association Between Financial Accounting Measures and Real Economic Activity: A Multinational Study." Journal of Accounting and Economics (2000): 53-72.
    • (2000) Journal of Accounting and Economics , pp. 53-72
    • Guenther, D.A.1    Young, D.2
  • 28
    • 84977736926 scopus 로고
    • The role of acquisitions in foreign direct investment: Evidence from the U.S. stock market
    • HARRIS R. S., AND D. RAVENSCRAFT. "The Role of Acquisitions in Foreign Direct Investment: Evidence from the U.S. Stock Market." Journal of Finance (1991): 825-44.
    • (1991) Journal of Finance , pp. 825-844
    • Harris, R.S.1    Ravenscraft, D.2
  • 29
    • 0010789835 scopus 로고    scopus 로고
    • Accounting and taxation in Europe - A comparative overview
    • Supplement
    • HOOGENDOORN, M. N. "Accounting and Taxation in Europe - A Comparative Overview." The European Accounting Review (Supplement 1996): 783-94.
    • (1996) The European Accounting Review , pp. 783-794
    • Hoogendoorn, M.N.1
  • 30
    • 0005766079 scopus 로고    scopus 로고
    • Accounting standards and value relevance of financial statements: An international analysis
    • HUNG, M. "Accounting Standards and Value Relevance of Financial Statements: An International Analysis." Journal of Accounting and Economics 30 (2000): 401-20.
    • (2000) Journal of Accounting and Economics , vol.30 , pp. 401-420
    • Hung, M.1
  • 31
    • 0031256734 scopus 로고    scopus 로고
    • Why is there a home bias? An analysis of foreign portfolio equity ownership in Japan
    • KANG, J-K., AND R. STULZ. "Why Is There a Home Bias? An Analysis of Foreign Portfolio Equity Ownership in Japan." Journal of Financial Economics (1997): 3-28.
    • (1997) Journal of Financial Economics , pp. 3-28
    • Kang, J.-K.1    Stulz, R.2
  • 32
    • 0000113873 scopus 로고
    • An empirical investigation of international asset pricing
    • KORAJCZYK, R. A., AND C. J. VIALLET. "An Empirical Investigation of International Asset Pricing." Review of Financial Studies (1989): 553-85.
    • (1989) Review of Financial Studies , pp. 553-585
    • Korajczyk, R.A.1    Viallet, C.J.2
  • 35
    • 0242534354 scopus 로고    scopus 로고
    • The economic consequences of increased disclosure
    • Supplement
    • LEUZ, C., AND VERRECCHIA, R. "The Economic Consequences of Increased Disclosure." Journal of Accounting Research 38 (Supplement 2000): 91-124.
    • (2000) Journal of Accounting Research , vol.38 , pp. 91-124
    • Leuz, C.1    Verrecchia, R.2
  • 36
    • 0002368216 scopus 로고
    • Toward a theory of equitable and efficient accounting policy
    • LEV, B. "Toward a Theory of Equitable and Efficient Accounting Policy." The Accounting Review (1988): 1-22.
    • (1988) The Accounting Review , pp. 1-22
    • Lev, B.1
  • 38
    • 0003809305 scopus 로고
    • Puzzles in international financial markets
    • LEWIS, K. K. "Puzzles in International Financial Markets." NBER Working Paper Series, No. 4951, 1994.
    • (1994) NBER Working Paper Series , vol.4951
    • Lewis, K.K.1
  • 39
    • 0001582485 scopus 로고    scopus 로고
    • Trying to explain home bias in equities and consumption
    • LEWIS, K. K. "Trying to Explain Home Bias in Equities and Consumption." Journal of Economic Literature (1999): 571-608.
    • (1999) Journal of Economic Literature , pp. 571-608
    • Lewis, K.K.1
  • 40
    • 0003349275 scopus 로고
    • Public signals and the equilibrium allocation of private information
    • LUNDHOLM, R. J. "Public Signals and the Equilibrium Allocation of Private Information." Journal of Accounting Research (1991): 322-49.
    • (1991) Journal of Accounting Research , pp. 322-349
    • Lundholm, R.J.1
  • 41
    • 84934564247 scopus 로고
    • Full insurance in the presence of aggregate uncertainty
    • MACE, B. J. "Full Insurance in the Presence of Aggregate Uncertainty." Journal of Political Economy (1991): 928-56.
    • (1991) Journal of Political Economy , pp. 928-956
    • Mace, B.J.1
  • 42
    • 0000561981 scopus 로고
    • A survey of research on financial reporting in a transnational context
    • MEEK, G. K., AND S. C. SAUDAGARAN. "A Survey of Research on Financial Reporting in a Transnational Context." Journal of Accounting Literature (1990): 145-82.
    • (1990) Journal of Accounting Literature , pp. 145-182
    • Meek, G.K.1    Saudagaran, S.C.2
  • 44
    • 0002609806 scopus 로고
    • International capital mobility in the 1990s
    • OBSTFELD, M. "International Capital Mobility in the 1990s." NBER Working Paper Series, No. 4534, 1993.
    • (1993) NBER Working Paper Series , vol.4534
    • Obstfeld, M.1
  • 45
    • 0003204549 scopus 로고
    • Are industrial-country consumption risks globally diversified?
    • edited by L. Leiderman and A. Razin. Cambridge, England: Cambridge University Press
    • OBSTFELD, M. "Are Industrial-Country Consumption Risks Globally Diversified?" in Capital Mobility: The Impact on Consumption, Investment, and Growth, edited by L. Leiderman and A. Razin. Cambridge, England: Cambridge University Press, 1994: 13-44.
    • (1994) Capital Mobility: The Impact on Consumption, Investment, and Growth , pp. 13-44
    • Obstfeld, M.1
  • 48
    • 49549151896 scopus 로고
    • An equilibrium model of the international capital market
    • SOLNIK, B. "An Equilibrium Model of the International Capital Market." Journal of Economic Theory (1974): 500-24.
    • (1974) Journal of Economic Theory , pp. 500-524
    • Solnik, B.1
  • 49
    • 0002385291 scopus 로고
    • Foreign equity investment restrictions, capital flight, and shareholder wealth maximization: Theory and evidence
    • STULZ, R. M., AND W. WASSERFALLEN." Foreign Equity Investment Restrictions, Capital Flight, and Shareholder Wealth Maximization: Theory and Evidence." Review of Financial Studies (1995): 1019-57.
    • (1995) Review of Financial Studies , pp. 1019-1057
    • Stulz, R.M.1    Wasserfallen, W.2
  • 51
    • 0002532135 scopus 로고
    • The use of mathematical models in financial accounting
    • VERRECCHIA, R. "The Use of Mathematical Models in Financial Accounting." Journal of Accounting Research (1982): 1-42.
    • (1982) Journal of Accounting Research , pp. 1-42
    • Verrecchia, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.