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Keywords: U.S. cross-listing
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Journal Articles
Journal of International Accounting Research (2019) 18 (1): 47–70.
Published: 01 March 2019
... reconciliation may potentially exacerbate the information asymmetry problem and lead to a higher cost of debt. 20-F reconciliation cost of debt U.S. cross-listing IFRS U.S. GAAP While such a prediction is plausible, it may not be borne out empirically if in the absence of reconciliation constraint...