Financial reporting environments and international capital mobility
Publication in refereed journal

香港中文大學研究人員

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替代計量分析
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其它資訊
摘要We examine whether differences in international capital mobility across countries are related to country-specific differences in financial reporting environments. We hypothesize that countries where financial accounting environments lead to greater disclosure of value-relevant accounting information are more likely to have higher international capital mobility. The results of empirical tests are consistent with our hypothesis.
著者Young DQ, Guenther DA
期刊名稱Journal of Accounting Research
出版年份2003
月份6
日期1
卷號41
期次3
出版社WILEY-BLACKWELL
頁次553 - 579
國際標準期刊號0021-8456
電子國際標準期刊號1475-679X
語言英式英語
Web of Science 學科類別Business & Economics; Business, Finance; BUSINESS, FINANCE

上次更新時間 2020-29-06 於 03:39