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Keywords: shareholder protection
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Journal Articles
The Accounting Review (2022) 97 (7): 49–78.
Published: 01 November 2022
... after cross-listing. This effect is more pronounced for firms that experience significant improvements in corporate governance, and for firms from countries with weaker shareholder protection and disclosure requirements. Taken together, the results indicate that cross-listing in the U.S. helps align...
Journal Articles
The Accounting Review (2019) 94 (5): 247–272.
Published: 01 September 2019
... of corporate disclosure. Chief among these forces is litigation risk, the effects of which have generated considerable debate within both the theoretical and empirical literature. earnings forecasts litigation risk shareholder protection Companies are often reluctant to voluntarily disclose...
Includes: Supplementary data