Ammer, John; Clinton, Nathanael; Nini, Gregory P. - Federal Reserve Board (Board of Governors of the … - 2005
be both among the strictest and the most similar to International Financial Reporting Standards (IFRS). To test whether U …, relative both to pre-listing measures and to a control sample of firms that have not cross-listed. Our measures include bid …-ask spreads, earnings forecast errors, analyst coverage, dispersion in earnings expectations, and disagreement between Moody’s and …