Journal of Accounting Research Vol. 41 No. 3 2003
Financial Reporting Environments and International Capital Mobility
Abstract
We examine whether differences in international capital mobility across countries are related to country‐specific differences in financial reporting environments. We hypothesize that countries where financial accounting environments lead to greater disclosure of value‐relevant accounting information are more likely to have higher international capital mobility. The results of empirical tests are consistent with our hypothesis.
- DOI
- 10.1111/1475-679x.00116
- Volume
- 41
- Issue
- 3
- Pages
- 553-579
- Language
- en
- Sources
- bibtex:phds-export.bib openalex crossref