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Keywords: cross-border holdings
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Journal Articles
The Accounting Review (2014) 89 (5): 1895–1930.
Published: 01 September 2014
...-adopter sample. Of course, the positive relation between accounting distance and the amount by which a country-investor underweights the investee may reflect the fact that accounting distance is closely related to other unobserved determinants of cross-border holdings not included in our estimation...
Includes: Supplementary data