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Cost of equity capital of foreign firms: Did bonding benefits diminish after the SEC's waiver of IFRS to US GAAP reconciliation?

Han, Fei; He, Haihong - In: Review of Accounting and Finance 12 (2013) July, 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...

Persistent link: https://www.econbiz.de/10010686131

Cost of equity capital of foreign firms

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...

Persistent link: https://www.econbiz.de/10014990005