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Keywords: financial globalization
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2014) 89 (4): 1365–1397.
Published: 01 July 2014
... financial globalization There are, however, several arguments justifying a null result. First, prior IFRS studies focus on firms that are already publicly listed. In contrast, our study focuses on firms going public for the first time, a setting that involves considerable information uncertainty...