Liability of Foreignness: The Impact of Elimination of the Reconciliation Requirement on International Asset Allocation by U.S. Investors Article

Dugan, Michael T, Turner, Elizabeth H, Wheatley, Clark M. Liability of Foreignness: The Impact of Elimination of the Reconciliation Requirement on International Asset Allocation by U.S. Investors . 17(2), 75-95. 10.2308/jiar-51951

cited authors

  • Dugan, Michael T; Turner, Elizabeth H; Wheatley, Clark M

authors

keywords

  • ACCOUNTING STANDARDS
  • Business & Economics
  • Business, Finance
  • FORM 20-F RECONCILIATION
  • HOLDINGS
  • HOME BIAS
  • IFRS
  • INFORMATION
  • INVESTMENT
  • MANDATORY IFRS ADOPTION
  • PERSPECTIVE
  • PROTECTION
  • Social Sciences
  • US GAAP
  • institutional investment
  • investor protection
  • reconciliation

Digital Object Identifier (DOI)

publisher

  • AMER ACCOUNTING ASSOC

start page

  • 75

end page

  • 95

volume

  • 17

issue

  • 2