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Keywords: cross-listed firms
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Journal Articles

Cross-Border Regulatory Enforcement and Firms’ Asymmetric Cost Behavior

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Raymond M. K. Wong, Cephas Simon Peter Dak-Adzaklo, James Xede, Tracy H. Y. Yeung
Journal: Journal of International Accounting Research
Journal of International Accounting Research 1–32.
https://doi.org/10.2308/JIAR-2024-022
Published: 10 February 2025
... pose the following null hypothesis: H1: Increased SEC enforcement through the MMoU is not associated with U.S. cross-listed firms asymmetric cost behavior. III. RESEARCH METHODOLOGY Using a DiD Design Following recent studies (Chen et al. 2024; Chen, Chui, Goyal, and Veeraraghavan 2022b; Lang et al...
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Journal Articles

The Impact of Culture on Internal Control Weaknesses: Evidence from Firms That Cross-List in the U.S.

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Maria T. Caban-Garcia, Carmen B. Ríos Figueroa, Karin A. Petruska
Journal: Journal of International Accounting Research
Journal of International Accounting Research (2017) 16 (3): 119–145.
https://doi.org/10.2308/jiar-51916
Published: 01 September 2017
... culture cross-listed firms Sarbanes-Oxley Act (SOX) Hofstede (1998 , 478) defines culture as “the collective programming of the mind, hard to change, that distinguishes one group of people from others.” Our study uses the original four cultural dimensions developed by Hofstede, as well...
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