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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
... 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...