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Keywords: Bonding hypothesis
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Journal Articles
Cost of equity capital of foreign firms: Did bonding benefits diminish after the SEC's waiver of IFRS to US GAAP reconciliation?
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Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2013) 12 (3): 268–285.
Published: 01 August 2013
... on prior discussions and literature review, we examine the following research question: According to bonding hypothesis, foreign firms listed in the USA commit themselves to: Prior studies that examine the capital market consequences of IFRS adoption primarily focus on EU countries (Daske et al...
