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Title: Does IFRS Reduce ‘Home Bias’ in Asset Management ?
Other Titles: ANWESHAN, Vol. 2, No. 1, March 2014, p 73 - 91
Authors: Ray, Hirak
Biswas, Joydeep
Keywords: IFRS
Economic network theory
Familiarity bias, Proximity Bias
Home Bias
Issue Date: Mar-2014
Publisher: University of North Bengal
Abstract: This paper examines the question-does adoption of IFRS reduce the home bias? Even after the proponents and skeptics are at loggerheads over the benefits of adoption of IFRS, this study advocates that the widespread adoption of IFRS (International Financial Reporting Standards) is unlikely to reduce the uncertainty about foreign financial reporting quality, familiarity bias, and geographical proximity bias that act as catalysts towards home bias.
ISSN: 2321-0370
Appears in Collections:Vol. 2 No. 1 (March 2014)

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