Purpose – This paper aims to compare the quality of financial reporting (or accounting quality) of firms cross-listed in Germany and the United Kingdom relative to domestic firms that are not cross-listed in Germany and the United Kingdom. Design/methodology/approach – The authors assess...

Purpose – This paper aims to compare the quality of financial reporting (or accounting quality) of firms cross‐listed in Germany and the United Kingdom relative to domestic firms that are not cross‐listed in Germany and the United Kingdom. Design/methodology/approach – The authors assess...

From 1979, the Singapore government started to transform the nature of secondary education in Singapore. In 1979, nine schools were chosen as Special Assistance Plan (SAP) schools. After the call towards reforming the school system in the 1980s, the development of Independent schools evolved. In...