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Issue
Spring - Volume 17, Issue 1, Pages 1 - 121
Summer - Volume 17, Issue 2, Pages 1 - 128
Fall - Volume 17, Issue 3, Pages 1 - 178
Volume 17, Issue 2
Summer 2018
ISSN 1542-6297
EISSN 1558-8025
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Commentary
How International Accounting Research Influences Policy and Standard Setting
Mary E. Barth
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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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