Does IFRS Reduce ‘Home Bias’ in Asset Management ?
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Type
Article
Date
2014-03
Journal Title
Anweshan - journal of Department of Commerce
Journal Editor
Dhar, Samirendra Nath
Journal ISSN
Volume Title
Publisher
University of North Bengal
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Ray, H., & Biswas, J. (2014). Does IFRS Reduce ‘Home Bias’ in Asset Management ? Anweshan - Journal of Department of Commerce, 2(1), 73–91. https://ir.nbu.ac.in/handle/123456789/2937
Authors
Ray, Hirak
Biswas, Joydeep
Advisor
Editor
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.
Description
Citation
Accession No
Call No
Book Title
Edition
Volume
ISBN No
Volume Number
2
Issue Number
1
ISSN No
2321-0370
eISSN No
Pages
Pages
73 - 91