Search Results - subject:"Foreign private issuers"

Liu, Zhenfeng; Kang, Yicheng; Lin, Stephen W.; Tuo, Ling - In: Journal of accounting and public policy 42 (2023) 3, pp. 1-13

Persistent link: https://www.econbiz.de/10014323174

Would an improved information environment of a less regulated otc market benefit blue-chip foreign firms? Evidence from the otcqx international market

Kim, Martin M.; Lin, Steve; Yang, Liu - In: Journal of international accounting research 20 (2021) 1, pp. 103-131

Persistent link: https://www.econbiz.de/10012585071

The effect of SEC disclosure regulation regarding audit committees' financial experts on foreign private issuers cross-listed on U.S. securities exchanges

Garner, Steve A.; Hutchinson, Paul D.; Conover, Teresa L. - In: Journal of international accounting research 15 (2016) 2, pp. 7-26

Persistent link: https://www.econbiz.de/10011619985

Cost of Capital for Exempt Foreign Private Issuers: Information Risk Effect or Earnings Quality Effect? It Depends

Gotti, Giorgio; Mastrolia, Stacy - In: The International Journal of Accounting 49 (2014) 2, pp. 190-220

We examine whether the information risk accompanying Foreign Private Issuers' (FPIs) exemptions from the U …

Persistent link: https://www.econbiz.de/10011042099

The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers

Gotti, Giorgio; Mastrolia, Stacy - In: The International Journal of Accounting 47 (2012) 1, pp. 44-71

We test for differences in financial reporting quality between companies that are required to file periodically with the SEC and those that are exempted from filing reports with the SEC under Rule 12g3-2(b). We examine three earnings quality measures: conservatism, abnormal accruals, and the...

Persistent link: https://www.econbiz.de/10010572315