Han, Fei; He, Haihong - In: Review of Accounting and Finance 12 (2013) 3, pp. 268-285
Purpose – The purpose of this paper is to examine the cost of equity capital for foreign firms listed in the US stock exchanges during 2004‐2009, a period that the Securities and Exchange Commission (SEC) shifted from requiring foreign issuers to comply with the US GAAP reconciliations to...