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Financial regulation / International Financial Reporting Standards / Generally Accepted Accounting Principles / Financial statements / Financial capital / Cross listing / International Public Sector Accounting Standards / Indian Accounting Standards / Accountancy / Finance / Business


The Role of Accounting Standards in Firms’ Cross-Listing Decisions Shiheng Wang The Hong Kong University of Science and Technology Michael Welker
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Document Date: 2014-12-15 21:22:00

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File Size: 580,35 KB

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Company

KPMG / Wilson / /

Country

United States / Canada / /

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Facility

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 / /

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