Li Eng, Li; Ling, Qianhua (Q) - In: International Journal of Accounting & Information Management 20 (2012) 1, pp. 6-25
‐level disclosures are associated with cross‐listing in the USA or London or otherwise. Design/methodology/approach – The authors test … environments and having higher firm‐level disclosure scores are more likely to seek listing in the USA. Further, the paper provides … initial evidence that these Asia‐Pacific firms are as likely to seek listing in London as in the USA. No significant …