作者：Young, DQ; Guenther, DA
作者单位：Chinese University of Hong Kong; University of Colorado System; University of Colorado Boulder
摘要：We examine whether differences in international capital mobility across countries are related to country-specific differences in financial reporting environments. We hypothesize that countries where financial accounting environments lead to greater disclosure of value-relevant accounting information are more likely to have higher international capital mobility. The results of empirical tests are consistent with our hypothesis.
