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1-7 of 7
Keywords: cross-listing
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Journal Articles
The Influence of Cross-Border Cooperation between Securities Regulators on Audit Fees
Available to Purchase
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
Does the U.S. Market Reward Foreign Firms and Domestic Firms Differently? Evidence from Meeting-or-Beating Earnings Expectations
Available to Purchase
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 Articles
On the Dual Role of Foreign Directors: New Insights from the Russian Boards
Available to Purchase
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
The Economic Consequences of Hosting the Olympic Games: International Evidence from Cross-Listings
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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
Would an Improved Information Environment of a Less Regulated OTC Market Benefit Blue-Chip Foreign Firms? Evidence from the OTCQX International Market
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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 Articles
The Effect of SEC Disclosure Regulation Regarding Audit Committees' Financial Experts on Foreign Private Issuers Cross-Listed on U.S. Securities Exchanges
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Journal of International Accounting Research (2016) 15 (2): 7–26.
Published: 01 June 2016
... will examine cross-listed non-U.S. firm returns around the SEC's audit committee financial expert disclosure regulation. The underlying objective of the study will be to gain insight as to this mandatory disclosure's impact on cross-listed FPI and show the effect of the new disclosure regulation. A number...
Journal Articles
Voluntary Disclosure, Legal Institutions, and Firm Valuation: Evidence from U.S. Cross-Listed Foreign Firms
Available to Purchase
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...
