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Keywords: cross-listing
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Journal Articles
The Accounting Review (2022) 97 (7): 49–78.
Published: 01 November 2022
...Ruiyuan Chen; Sadok El Ghoul; Omrane Guedhami; He Wang; Yang Yang ABSTRACT Using a sample of firms from 51 countries and a difference-in-differences approach that exploits corporate governance shocks induced by cross-listing in the U.S., we find that firms tend to engage in less tax avoidance...
Journal Articles
The Accounting Review (2021) 96 (3): 91–120.
Published: 01 May 2021
... by clicking the link in Appendix C. Editor's note: Accepted by Gregory J. Clinch, under the Senior Editorship of Mary E. Barth. 1 6 2018 1 4 2020 2021 information environment disclosure foreign firms cross-listing SEC Form 6-K By listing on a U.S. exchange, foreign...
Includes: Supplementary data
Journal Articles
The Accounting Review (2019) 94 (3): 303–327.
Published: 01 May 2019
... no effect on what constituted fraudulent conduct for the purpose of securities litigation, it significantly reduced the expected private litigation costs for foreign cross-listed firms by reducing the pool of potential claimants. It did so by eliminating the right of shareholders who purchased shares on non...
Journal Articles
The Accounting Review (2015) 90 (4): 1395–1435.
Published: 01 July 2015
...Long Chen; Jeff Ng; Albert Tsang ABSTRACT Using a comprehensive dataset of international cross-listings spanning 34 (50) home (target) countries, we examine whether mandatory IFRS adoption facilitates firms' cross-listing activities. Our results using difference-in-differences analyses show...