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Volume 17, Issue 2
Summer 2018
Journal of International Accounting Research Cover Image for Volume 17, Issue 2
ISSN 1542-6297
EISSN 1558-8025
In this Issue

Commentary

How International Accounting Research Influences Policy and Standard Setting
Mary E. Barth
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Articles

Avoiding China's Capital Market: Evidence from Hong Kong-Listed Red-Chips and P-Chips
Weishi Jia; Grace Pownall; Jingran Zhao
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Discussion of "Avoiding China's Capital Market: Evidence from Hong Kong-Listed Red-Chips and P-Chips"
Francesco Bova
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The Effect of Tax Haven Utilization on the Implied Cost of Equity Capital: Evidence from U.S. Multinational Firms
Grantley Taylor; Grant Richardson; Ahmed Al-Hadi; Ivan Obaydin
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Discussion of "The Effect of Tax Haven Utilization on the Implied Cost of Equity Capital: Evidence from U.S. Multinational Firms"
Peter Easton
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Liability of Foreignness: The Impact of Elimination of the Reconciliation Requirement on International Asset Allocation by U.S. Investors
Michael T. Dugan; Elizabeth H. Turner; Clark M. Wheatley
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Discussion of "Liability of Foreignness: The Impact of Elimination of the Reconciliation Requirement on International Asset Allocation by U.S. Investors"
F. Greg Burton
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Accounting Practitioners' Attitudes toward Accounting Harmonization: Adoption of IFRS for SMEs in Italy
Alessandro Ghio; Roberto Verona
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Discussion of "Accounting Practitioners' Attitudes toward Accounting Harmonization: Adoption of IFRS for SMEs in Italy"
Paul J. Coram
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Information for Authors
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Covers and Front Matter
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All Issues
  • Online ISSN 1558-8025
  • Print ISSN 1542-6297

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