Chen Chen

The University of Auckland Business School

Dept of Accounting and Finance, 12 Grafton Rd

The University of Auckland Business School

Auckland Central, 1010

New Zealand

  • The University of Auckland Business School

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Externalities of Mandatory IFRS Adoption: Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency

Number of pages: 50 Posted: 14 Sep 2012
Chen Chen, Danqing Young and Zili Zhuang
The University of Auckland Business School, The Chinese University of Hong Kong (CUHK) - School of Accountancy and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
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Abstract:

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externalities, cross-border spillover effects, investment efficiency, information comparability, IFRS adoption