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Keywords: institutional investment
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Journal Articles
Liability of Foreignness: The Impact of Elimination of the Reconciliation Requirement on International Asset Allocation by U.S. Investors
Available to Purchase
Journal of International Accounting Research (2018) 17 (2): 75–95.
Published: 01 June 2018
... to IFRS) would motivate them to rely more on the information contained in the reconciliation. October 2016 October 2017 2018 IFRS reconciliation institutional investment investor protection The liability of foreignness is the cost of firms operating outside their home...
