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Mandatory IFRS Adoption and the U.S. Home Bias

https://doi.org/10.2139/ssrn.1872239
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1 of 28 checkable references need attention · checked 2026-08-27

At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.

15 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

References needing attention

does not resolve to a known work10.1787/9789264044395-10-en
The 27 checked references that resolve
resolves10.1016/j.jbankfin.2004.09.008
Portfolio preferences of foreign institutional investors
resolves10.1016/s0022-1996(03)00015-1
Information costs and home bias: an analysis of US holdings of foreign equities
resolves10.2139/ssrn.1446522
Financial Information Globalization and Foreign Investment Decisions
resolves10.2139/ssrn.556208
Look at Me Now: What Attracts U.S. Shareholders?
resolves10.2308/accr.2008.83.3.593
International GAAP Differences: The Impact on Foreign Analysts
resolves10.2307/2676231
Foreign Ownership Restrictions and Equity Price Premiums: What Drives the Demand for Cross-Border Investments?
resolves10.1016/s0165-4101(98)00038-x
International accounting harmonization and global equity markets
resolves10.1016/j.jaccpubpol.2008.09.001
Information friction and investor home bias: A perspective on the effect of global IFRS adoption on the extent of equity home bias
resolves10.1111/j.1475-679x.2004.00157.x
Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms
resolves10.1111/j.1540-6261.2005.768_1.x
What Determines the Domestic Bias and Foreign Bias? Evidence from Mutual Fund Equity Allocations Worldwide
resolves10.1111/j.1475-679x.2007.00226.x
Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards
resolves10.2307/4126765
Corporate Governance and the Home Bias
resolves10.1111/j.1475-679x.2008.00306.x
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
resolves10.1016/j.jacceco.2011.02.001
The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability
resolves10.1016/j.jfineco.2006.03.004
Private credit in 129 countries☆
resolves10.2139/ssrn.1408706
Comments on SEC Proposed Rule on 'Roadmap for Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers'
resolves10.2139/ssrn.289111
The U.S. System for Measuring Cross-Border Investment in Securities: A Primer with a Discussion of Recent Developments
resolves10.1016/j.jfineco.2008.09.006
Cost of capital effects and changes in growth expectations around U.S. cross-listings
resolves10.1257/aer.98.2.333
Home Bias at the Fund Level
resolves10.1596/1813-9450-4654
Governance Matters VII: Aggregate And Individual Governance Indicators 1996-2007
resolves10.1111/j.1475-679x.2009.00323.x
Financial Globalization, Governance, and the Evolution of the Home Bias
resolves10.1111/1475-679x.00106
ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value?
resolves10.1086/250042
Law and Finance
resolves10.1016/s0304-405x(03)00121-1
Earnings management and investor protection: an international comparison
resolves10.1353/pfs.2001.0011
The Importance of Emerging Capital Markets
resolves10.1257/jel.37.2.571
Trying to Explain Home Bias in Equities and Consumption
The 15 references without a DOI — listed, not checked
no DOI — not checkedref8
no DOI — not checkedSchapiro, SEC Staff want Companies to have ample time for IFRS Adoption
no DOI — not checkedref19
no DOI — not checkedref21
no DOI — not checkedref22
no DOI — not checkedref24
no DOI — not checkedref25
no DOI — not checkedref29
no DOI — not checkedInternational diversification of investment portfolios
no DOI — not checkedGAAP 2001-A survey of national accounting rules benchmarked against international accounting standards
no DOI — not checkedref40
no DOI — not checkedref41
no DOI — not checkedref42
no DOI — not checkedref43
no DOI — not checkedref44
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

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