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Chen, C., Young, D. and Zhuang, Z. (2013) Externalities of Mandatory IFRS Adoption: Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency. The Accounting Review, 88, 881-914.
https://doi.org/10.2308/accr-50384

has been cited by the following article:

  • TITLE: The Effect of IFRS Adoption on Investment Management: A Review of the Literature

    AUTHORS: Konstantinos Kapellas, Georgia Siougle

    KEYWORDS: International Financial Reporting Standards (IFRS), Investment Management, European Crisis

    JOURNAL NAME: Technology and Investment, Vol.9 No.1, January 26, 2018

    ABSTRACT: Recent literature contains a number of studies that provide evidence that improvements in the performance related to business investments are associated with the main positive results of the implementation of international financial reporting standards (hear after IFRS). This study is an effort trying to summarize empirical evidences in current literature about the effect of the IFRS adoption on investment management. We summarize literature on the effect of IFRS a) in a European setting b) in a worldwide setting. We especially refer to the effect of European Crisis on Investment Management. We summarize evidence on the impact of IFRS adoption worldwide on investments assets, foreign direct investments (FDIs), cross boarder investments (Merger and Acquisition activities) and foreign mutual fund ownership. We finally present some evidence on the impact of IFRS adoption on US home bias and try to document the impact of IFRS adoption on international listing and IPOS in global markets.