Chin, Chen-Lung; Chen, Yu-Ju; Kleinman, Gary; Lee, Picheng - In: Journal of Financial Regulation and Compliance 21 (2013) May, pp. 164-187
Purpose – The purpose of this paper is to investigate the impact of corporate internationalization, governance structures, and legal protections on the foreign earnings response coefficient (FERC). The FERC is a measure of the value-relevance of foreign earnings. Design/methodology/approach...