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

Journal of Accounting and Economics

Volumn 51, Issue 3, 2011, Pages 240-258

  DeFond, Mark ^a   Hu, Xuesong ^b   Hung, Mingyi ^a   Li, Siqi ^c  

^a UNIVERSITY OF SOUTHERN CALIFORNIA   (United States)

^b UNIVERSITY OF OREGON   (United States)

^c SANTA CLARA UNIVERSITY   (United States)

Author keywords

Comparability; Foreign investment; International Financial Reporting Standards; Mutual funds; Uniformity

Indexed keywords

EID: 79953030110     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2011.02.001     Document Type: Article

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