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• W2004693742 abstract "Abstract Previous research asserts that companies that choose accounting methods more familiar to investors reduce information asymmetry and increase credibility of their financial statements to those investors, thereby attracting higher levels of foreign investment. This study examines the variation in accounting policies associated with institutional investment in Australian equity. The results suggest that large US institutional holdings in Australian companies are associated with American Depositary Receipt listing and, incrementally, choice of accounting methods that conform to US Generally Accepted Accounting Principles (GAAP). Although making accounting choices in compliance with US GAAP is significantly associated with higher levels of institutional ownership in a statistical sense, examination of the specific differences in accounting choices suggests that the differences in informational content are relatively minor." @default.
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• W2004693742 date "2008-01-02" @default.
• W2004693742 modified "2023-10-16" @default.
• W2004693742 title "Does accounting choice influence US investment in non-US companies? Evidence from US institutional investment in Australian companies" @default.
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• W2004693742 doi "https://doi.org/10.1111/j.1467-629x.2007.00232.x" @default.
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