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Journal Articles

The Effect of SEC Disclosure Regulation Regarding Audit Committees' Financial Experts on Foreign Private Issuers Cross-Listed on U.S. Securities Exchanges

Steve A. Garner, Paul D. Hutchison, Teresa L. Conover
Journal: Journal of International Accounting Research
Journal of International Accounting Research (2016) 15 (2): 7–26.
https://doi.org/10.2308/jiar-51375
Published: 01 June 2016
... for a firm to disclose whether its audit committee has at least one financial expert. Using U.S. and home country stock market returns from an FPI, the findings from this study suggest that an FPI traded in U.S. capital markets and subject to SEC regulatory requirements experience negative returns around...
View article titled, The Effect of SEC Disclosure Regulation Regarding <span class="search-highlight">Audit</span> <span class="search-highlight">Committees</span>' Financial Experts on Foreign Private Issuers Cross-Listed on U.S. Securities Exchanges
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