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Keywords: earnings transparency
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Journal Articles
Journal of International Accounting Research (2021) 20 (1): 103–131.
Published: 01 March 2021
.... OTC OTCQX cross-listing foreign private issuers earnings transparency IFRS Our study makes contributions to literature in the following way. First, this study contributes to the information environment and international dual listing literature by focusing on the newly established OTC...
