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Journal of International Accounting Research (2023) 22 (1): 1–28.
Published: 01 March 2023
...Jennifer Bannister; Li-Chin Jennifer Ho; Xiaoxiao Song ABSTRACT This paper investigates whether the U.S. market rewards cross-listed foreign firms and domestic firms differently when they meet or beat earnings expectations (MBE). Using 1,800 matched pairs of foreign firms and domestic firms from...
Journal of International Accounting Research (2022) 21 (3): 73–101.
Published: 01 September 2022
...' boards of directors. I find that foreign directors' board representation is positively associated with the probability of Russian companies' cross-listing on London Stock Exchange's Main Market, alone or in combination with other markets. Non-London stock exchanges that are popular among Russian...
Journal of International Accounting Research (2022) 21 (1): 101–129.
Published: 01 March 2022
...Albert Tsang; Kun Tracy Wang; Nathan Zhenghang Zhu; Li Yu ABSTRACT Based on evidence from nine countries that hosted the Olympic Games, we show that relative to firms domiciled in non-Olympics-hosting countries, firms domiciled in Olympics-hosting countries engage in more cross-listing...
Journal of International Accounting Research (2021) 20 (1): 103–131.
Published: 01 March 2021
...–2016, and they are financially better than their home-country counterparts. We also find approximately 6 percent abnormal return around the cross-listing days. Moreover, FPIs with higher financial reporting transparency (i.e., lower earnings smoothness and preparing financial statements in accordance...
Journal of International Accounting Research (2016) 15 (2): 7–26.
Published: 01 June 2016
... will be to gain insight as to this disclosure's impact on FPI cross-listed on U.S. markets and show the effect of a new U.S. disclosure regulation in equity markets across the world. The remainder of this study is organized as follows. First a discussion of cross-listing, the event history of SOX, and related...
Journal of International Accounting Research (2014) 13 (2): 57–85.
Published: 01 September 2014
...Yaqi Shi; Jeong-Bon Kim; Michel L. Magnan ABSTRACT Building on the bonding hypothesis, this paper examines the economic consequences of voluntary management earnings forecasts (MFs) made by foreign firms cross-listed in the U.S. market. Our work reveals the following. First, cross-listed firms...