Banerjee, Suman; Masulis, Ronald W.; Pal, Sarmistha - 2016
accounting information post reform. Also, T&D reforms had negligible effects on cross-listed firms that act as our control group …. Further, for domestically listed firms without a domestic controlling shareholder, post-reform reported earnings did not drop …, while firm value increased significantly. For the domestically listed firms with a controlling shareholder, just the …