We investigate whether cross listing shares in the form of depositary receipts in overseas markets benefits investors in emerging market countries. To test our hypotheses we analyze the differential stock price responses of cross-listed (CL) and non cross-listed (NCL) firms to financial crises...

This paper investigates whether the recent clustering of defined benefit (DB) pension plan freeze announcements is motivated at least in part by accounting concerns due to the Financial Accounting Standards Board's (FASB) pending adoption of Statement of Financial Accounting Standards No. 158...