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Voluntary disclosure practices by foreign firms cross-listed in the United States

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Voluntary Disclosure Practices by Foreign Firms Cross-Listed in the United States

Hope, Ole-Kristian - 2013

This is one of the first large-scale studies to examine the voluntary disclosure practices of foreign firms cross-listed in the United States. We proxy for voluntary disclosure using three attributes of firms' management earnings guidance: (1) the likelihood of issuance; (2) the frequency of...

Persistent link: https://www.econbiz.de/10013087149