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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 cost of debt U.S. cross-listing IFRS U.S. GAAP Does eliminating the 20-F reconciliation requirement affect the cost of debt for foreign firms that issue public bonds in the U.S. capital market and report their financial statements under International Financial Reporting Standards (IFRS...