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Keywords: cross-list
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Journal Articles
Journal of International Accounting Research (2019) 18 (2): 3–29.
Published: 01 June 2019
... jurisdictions, like Quebec. Consistent with these theories, we find fewer restatements for non-U.S. cross-listed firms headquartered in Quebec relative to the rest of Canada (ROC), which has a common law legal origin. When subject to two securities regulators—a Canadian provincial securities regulator...