To shed / University Serena Shuo Wu Queen’s University First Draft / Queen’s University / Listing Decisions Shiheng Wang The Hong Kong University of Science / /
IndustryTerm
local accounting standards / similar accounting standards / widespread accounting harmonization / home accounting standards / subsequent accounting standard harmonization / host country accounting standards / /
Organization
Hong Kong University of Science and Technology / Hong Kong Research Grants Council / Queen’s University / Social Sciences and Humanities Research Council of Canada / International Organization of Securities Commissions / /
Person
DeFond / Tan / Li / Michael Welker / Hu / Lobo / Hung / Bae / Hong / Wang / / /