Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards
By Vicentiu Covrig, Mark L. Defond, Mingyi Hung. 2007
491 citations recorded by the source corpus.
Subfields: Accounting, Finance
View Paper: https://www.semanticscholar.org/paper/12be49c30749fc266e7431c3393be2c0b5df1ad6
How researchers see this paper
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In Accounting
- Christian Leuz
- Peter D. Wysocki
- Luzi Hail
- Rodrigo S. Verdi
- A. Parbonetti
- Elisabetta Ipino
- L. Shivakumar
- Holger Daske
In Finance
- Christian Leuz
- Peter D. Wysocki
- Luzi Hail
- A. Parbonetti
- Elisabetta Ipino
- Thomas Jeanjean
- Rodrigo S. Verdi
- L. Shivakumar
Citations in the corpus
- Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption (2008, background): “The global movement towards IFRS reporting may then facilitate cross-border investment and the integration of capital markets (Covrig et al., 2007).”
- Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors (2009, background): “Another argument suggesting favorable capital-market effects is that IFRS reporting makes it less costly for investors to compare firms across markets and countries (e.g., Armstrong et al., 2008; Covrig et al., 2007).”
- Geographic Proximity between Auditor and Client: How Does it Impact Audit Quality? (2012, unknown): “…finance finds that equity investors overweight domestic (or local) stocks in their portfolio choices, primarily because they are more familiar with domestic (or local) stocks and have advantages in obtaining information (Coval and Moskowitz 1999; Covrig et al. 2006; Ivkovich and Weisbenner 2005).”
- Do Earnings Reported Under IFRS Tell Us More About Future Earnings and Cash Flows (2011, unknown): “2 reporting across multiple jurisdictions (Covrig et al., 2007; Kim et al., 2007; Turley, 2007; Barth et al., 2008).”
- Mandatory IFRS Adoption and Institutional Investment Decisions (2012, unknown): “This approach is consistent with Covrig et al. (2007), Leuz et al.”
- Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008, unknown): “Covrig et al. (2007) document that foreign”