Purpose – Increasingly, higher education institutions are being held to account for the performance of their students internally in terms of academic performance and timely program completion, as well as externally through job placement. This challenge is compounded by a range of additional...

Purpose – The purpose of this paper is to examine whether both country disclosure environment and firm‐level disclosures are associated with cross‐listing in the USA or London or otherwise. Design/methodology/approach – The authors test the association using a sample of Asia‐Pacific...