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Would an Improved Information Environment of a Less Regulated OTC Market Benefit Blue-Chip Foreign Firms? Evidence from the OTCQX International Market

Martin M. Kim, Steve Lin, Liu (Leo) Yang

Journal of International Accounting Research (2021) 20 (1): 103–131.

https://doi.org/10.2308/JIAR-2020-022

Published: 01 March 2021

... cross-listing foreign private issuers earnings transparency IFRS Previous studies find that stock markets with transparent information and stringent regulatory environments, such as U.S. main stock exchanges, benefit large and established foreign private issuers (FPIs). This study examines...

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