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Keywords: cross-listing, IFRS
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Journal Articles
Journal of International Accounting Research (2017) 16 (3): 147–170.
Published: 01 September 2017
.... These findings imply that, after controlling for country and regulatory effects, accounting standards play a significant role in explaining the relationship between deregistration from U.S. exchanges and financial reporting quality. deregistration cross-listing, IFRS accounting quality With a wide...