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Does accounting choice influence US investment in non-US companies? Evidence from US institutional investment in Australian companies

Chugh, Shrutika; Fargher, Neil


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...[Show more]

CollectionsANU Research Publications
Date published: 2008
Type: Journal article
Source: Accounting and Finance
DOI: 10.1111/j.1467-629X.2007.00232.x


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