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Keywords: institutional investmentClose
Journal of International Accounting Research (2018) 17 (2): 75–95.
Published: 01 June 2018
..., Mashruwala, and Suh 2017 ). Bradshaw, Bushee, and Miller (2004) find that U.S. conformity and listing as an ADR act as complements to each other, and that the relationship between U.S. institutional ownership and U.S. GAAP conformity is significant. IFRS reconciliation institutional investment...