search query: @indexterm International capital movements / total: 62
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| Author: | Young, D. Guenther, D. A. |
| Title: | Financial Reporting Environments and International Capital Mobility |
| Journal: | Journal of Accounting Research
2003 : JUN, VOL. 41: 3, p. 553-579 |
| Index terms: | FINANCIAL REPORTING COMPARATIVE RESEARCH COUNTRY COMPARISONS INTERNATIONAL CAPITAL MOVEMENTS |
| Language: | eng |
| Abstract: | In this paper the authors examine whether differences in international capital mobility across countries are related to country-specific differences in financial reporting environments. The authors hypostasize that countries where financial accounting environments lead to greater disclosure of value-relevant accounting information are more likely to have higher international capital mobility. As suggested by Levin and Zervos (1998) and emphasized by Bushman and Smith (2001) the authors interpret the results of empirical tests as suggestive of the hypothesized relations. |
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