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Keywords: cross-listing
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Journal Articles
Journal of International Accounting Research 1–35.
Published: 12 December 2024
... 2024 24 10 2024 2024 cross-listing regulatory enforcement audit fees litigation risk JOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH Vol. XX, No. XX MONTH YEAR pp. 1 35 American Accounting Association DOI: 10.2308/JIAR-2022-058 The Influence of Cross-Border Cooperation between...
Journal Articles
Journal Articles
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 Articles
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 Articles
Journal Articles
Journal Articles
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...