Callaghan, Joseph H.; Parkash, Mohinder; Singhal, Rajeev - In: The International Journal of Accounting 43 (2008) 2, pp. 99-113
The Multi-jurisdiction Disclosure System (MJDS), a treaty between Canada and the United States (U.S.), was intended to facilitate the cross-listing of a firm's securities in the neighboring country. Under this system, eligible Canadian companies are allowed to use home-country documents to meet...