Kythreotis, Alexios; Christofi, Kyriakos; Soltani, Milad - In: Cogent business & management 11 (2024) 1, pp. 1-11
findings indicate that common law countries offer a more beneficial environment for cross-listing strategies, as they … demonstrate greater value relevance in financial statements compared to civil law countries. Specifically, our results show that … both Profit or Loss and Balance Sheet items are more relevant in common law countries compared to civil law countries. …