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Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards
16 references·16 citing·44 second hopsampled
Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards (2006)Home Bias, Foreign Mutual Fund Holdings, …On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…What Determines the Domestic Bias and Foreign Bias? Evidence from Mutual Fund Equity Allocations Worldwide (2005)What Determines the Domestic …What Determines Corporate Transparency? (2004)What Determines Corporate Tra…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Direct foreign ownership, institutional investors, and firm characteristics (2001)Direct foreign ownership, ins…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Effects of Market Segmentation and Investor Recognition on Asset Prices: Evidence from Foreign Stocks Listing in the United States (1999)The Effects of Market Segment…The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Law and Finance (1998)Law and FinanceInstitutional Investors and Equity Prices (1998)Institutional Investors and E…Why is there a home bias? An analysis of foreign portfolio equity ownership in Japan (1997)Why is there a home bias? An …Preferences for Stock Characteristics As Revealed by Mutual Fund Portfolio Holdings (1996)Preferences for Stock Charact…Optimal Release of Information By Firms (1985)Optimal Release of Informatio…Geographic proximity and corporate investment efficiency: Evidence from high-speed rail construction in China (2022)Geographic proximity and corp…Foreign Institutional Investors and Corporate Voluntary Disclosure Around the World (2019)Foreign Institutional Investo…The effect of mandatory IFRS adoption on real and accrual-based earnings management activities (2014)The effect of mandatory IFRS …The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence (2012)The Impact of Mandatory IFRS …The impact of IFRS adoption on foreign direct investment (2012)The impact of IFRS adoption o…The Effect of Workload Compression on Audit Quality (2012)The Effect of Workload Compre…Relationship-Specificity, Contract Enforceability, and Income Smoothing (2012)Relationship-Specificity, Con…Mandatory IFRS Adoption and Institutional Investment Decisions (2012)Mandatory IFRS Adoption and I…Geographic Proximity between Auditor and Client: How Does It Impact Audit Quality? (2012)Geographic Proximity between …Conference Presentations and the Disclosure Milieu (2011)Conference Presentations and …Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions (2011)Analyst Following and Forecas…Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)Global Accounting Convergence…Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK (2009)Market reaction to and valuat…Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners (2009)Auditor choice in privatized …Global Financial Reporting: Implications for U.S. Academics (2008)Global Financial Reporting: I…Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences (2007)Mandatory IFRS Reporting Arou…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)Limited-dependent and qualitative variables in econometrics (1983)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Positive Accounting Theory (1985)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Noise Trader Risk in Financial Markets (1990)Mutual Fund Herding and the Impact on Stock Prices (1999)Inefficient Markets (2000)The market for borrowing stock (2002)Short sales, institutional investors and the cross-section of stock returns (2005)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)How does financial reporting quality relate to investment efficiency? (2009)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Earnings management and investor protection: an international comparison (2003)A review of archival auditing research (2014)A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)Investor Diversification and International Equity Markets (1991)The Cross-Section of Expected Stock Returns (1992)Trying to Explain Home Bias in Equities and Consumption (1999)How Distance, Language, and Culture Influence Stockholdings and Trades (2001)The determinants of cross-border equity flows (2004)Institutions, Institutional Change and Economic Performance (1990)Institutions, Institutional Change and Economic Performance (1991)R2 around the world: New theory and new tests☆ (2005)What Works in Securities Laws? 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this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1998Law and Finance17,902 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 1997Why is there a home bias? An analysis of foreign portfolio equity ownership in Japan1,542 cited
  • 1998Institutional Investors and Equity Prices1,263 cited
  • 1985Optimal Release of Information By Firms1,105 cited
  • 1996Preferences for Stock Characteristics As Revealed by Mutual Fund Portfolio Holdings1,057 cited
  • 1999The Effects of Market Segmentation and Investor Recognition on Asset Prices: Evidence from Foreign Stocks Listing in the United States1,051 cited
  • 2005What Determines the Domestic Bias and Foreign Bias? Evidence from Mutual Fund Equity Allocations Worldwide893 cited
  • 2001

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Direct foreign ownership, institutional investors, and firm characteristics
888 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • Cited by

    • 2010Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis452 cited
    • 2011Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions437 cited
    • 2007Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences382 cited
    • 2012The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence326 cited
    • 2012Mandatory IFRS Adoption and Institutional Investment Decisions303 cited
    • 2009Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners286 cited
    • 2012Geographic Proximity between Auditor and Client: How Does It Impact Audit Quality?278 cited
    • 2012The Effect of Workload Compression on Audit Quality274 cited
    • 2009Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK273 cited
    • 2022Geographic proximity and corporate investment efficiency: Evidence from high-speed rail construction in China269 cited
    • 2019Foreign Institutional Investors and Corporate Voluntary Disclosure Around the World259 cited
    • 2014The effect of mandatory IFRS adoption on real and accrual-based earnings management activities256 cited
    • 2008Global Financial Reporting: Implications for U.S. Academics252 cited
    • 2011Conference Presentations and the Disclosure Milieu249 cited
    • 2012The impact of IFRS adoption on foreign direct investment241 cited
    • 2012Relationship-Specificity, Contract Enforceability, and Income Smoothing229 cited