University Library, University of North Bengal
Our Institutional Repository holds, manages, preserves and provides access to the growing body of digital material generated through the research, teaching and administrative activities of the University.
Please use this identifier to cite or link to this item:
http://ir.nbu.ac.in/handle/123456789/2937| 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. |
| URI: | http://ir.nbu.ac.in/handle/123456789/2937 |
| ISSN: | 2321-0370 |
| Appears in Collections: | Vol. 2 No. 1 (March 2014) |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Article-4.doc.pdf | Does IFRS Reduce ‘Home Bias’ in Asset Management ? | 326.75 kB | Adobe PDF |  View/Open |
Items in NBU-IR are protected by copyright, with all rights reserved, unless otherwise indicated.