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Keywords: accounting distanceClose
Journal: The Accounting Review
The Accounting Review (2014) 89 (5): 1895–1930.
Published: 01 September 2014
...Gwen Yu; Aida Sijamic Wahid ABSTRACT Do differences in countries' accounting standards affect global investment decisions? We explore this question by examining how accounting distance, the difference in the accounting standards used in the investor's and the investee's countries, affects...
Includes: Supplementary data