This study examines the relationship between cross-listing and managerial compensation of Chinese firms that concurrently issued A- and B-shares or A- and H-shares during 2001 - 2010. The results show that executive compensation is a positive factor to motivate Chinese A-share firms to...

We study the effects of cross-listings on audit fees. We first develop a model in which legal environments play a crucial role in determining the auditor's legal liability. Our model and analysis predict that auditors charge higher fees for firms that are cross-listed in countries with stronger...

This paper examines the market penalties extracted by shareholders against firms that are alleged to have violated securities laws within the US. Using a sample of private securities class action cases brought against foreign firms that cross-list on the major US exchanges, this paper examines...