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Keywords: Institutional investors
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Journal Articles
Journal Articles
Journal of Accounting in Emerging Economies (2018) 8 (1): 2–28.
Published: 05 February 2018
... support evidence of increases in equity holdings following a firm’s IFRS adoption. More specifically, institutional investors and institutional blockholders (both domestic and foreign) invest more heavily in the stocks of the firms that have committed to IFRS. By contrast, the authors fail to report...

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