The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms
Open accessAbstract
This paper examines the relation between accounting choice and U.S. institutional investor ownership in non‐U.S. firms. We predict that U.S. investors exhibit home bias in their preference for accounting methods conforming to U.S. Generally Accepted Accounting Principles (GAAP) because such methods are more familiar, reduce information processing costs, and are perceived as higher quality. We find that firms exhibiting higher levels (changes) of U.S. GAAP conformity have greater levels (changes) of U.S. institutional ownership. Lead‐lag regressions suggest that increases in U.S. GAAP conformity precede increases in U.S. investment, but changes in U.S. institutional holdings do not precede changes in accounting methods. We also find that the positive relation between U.S. GAAP conformity and U.S. investment holds regardless of a firm's visibility to U.S. investors (e.g., American Depositary Receipt listing, stock index membership, analyst following, firm size). However, we find that U.S. GAAP conformity has a significantly greater impact among firms already visible to U.S. investors.
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Cites
La Porta, R., Lopez‐de‐Silanes, F., Shleifer, A., & Vishny, R. W. (1998) · Journal of Political Economy · doi:10.1086/250042 · Cited by 18,025
The Economic Consequences of Increased Disclosure
Leuz, C., & Verrecchia, R. E. (2000) · Journal of Accounting Research · doi:10.2307/2672910 · Cited by 2,370
Cited by
LEUZ, C., & WYSOCKI, P. D. (2016) · Journal of Accounting Research · doi:10.1111/1475-679x.12115 · Cited by 1,760
Full Disclosure: The Perils and Promise of Transparency
Fung, A., Graham, M., & Weil, D. (2007) · doi:10.1017/cbo9780511510533 · Cited by 752
Business sustainability performance and cost of equity capital
Ng, A. C., & Rezaee, Z. (2015) · Journal of Corporate Finance · doi:10.1016/j.jcorpfin.2015.08.003 · Cited by 650
Behavioural biases in investment decision making – a systematic literature review
Kumar, S., & Goyal, N. (2015) · Qualitative Research in Financial Markets · doi:10.1108/qrfm-07-2014-0022 · Cited by 331
Bradshaw, M. T., & Miller, G. S. (2008) · Journal of Accounting, Auditing & Finance · doi:10.1177/0148558x0802300206 · Cited by 162
Self-citation
Metadata
- Authors
- BRADSHAW, M. T., BUSHEE, B. J., & MILLER, G. S.
- Venue
- Journal of Accounting Research
- Publisher
- Wiley
- Published
- 2004-11-04
- Volume
- 42
- Issue
- 5
- Pages
- 795-841
- ISSN
- 0021-8456 (ISSN-L)
- 1475-679X
- OpenAlex
- W3125458329
- Cited by
- 491
- References
- 2
- FWCI
- 91.60
- Type
- journal article
- Language
- en
- Open access
- green
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- BRADSHAW, M. T., BUSHEE, B. J., & MILLER, G. S. (2004). Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms. Journal of Accounting Research. https://doi.org/10.1111/j.1475-679x.2004.00157.x
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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