Financial Reporting Environments and International Capital Mobility

Danqing Xu Young · David A. Guenther

175 citations0/0 files storedJournal of Accounting Research

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Auditing, Earnings Management, Governance Corporate Finance and Governance Accounting Theory and Financial Reporting

Abstract

abstract 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.

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References

1999Corporate Ownership Around the World 1997Legal Determinants of External Finance 2000The effect of international institutional factors on properties of accounting earnings 1999Home Bias at Home: Local Equity Preference in Domestic Portfolios 1999Stock Markets, Banks, and Economic Growth 1991Investor Diversification and International Equity Markets 2000The Economic Consequences of Increased Disclosure 2001Financial accounting information and corporate governance

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