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Would an improved information environment of a less regulated otc market benefit blue-chip foreign firms? Evidence from the otcqx international market
Kim, Martin M.; Lin, Steve; Yang, Liu - In: Journal of international accounting research 20 (2021) 1, pp. 103-131
Persistent link: https://www.econbiz.de/10012585071
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The effect of SEC disclosure regulation regarding audit committees' financial experts on foreign private issuers cross-listed on U.S. securities exchanges
Garner, Steve A.; Hutchinson, Paul D.; Conover, Teresa L. - In: Journal of international accounting research 15 (2016) 2, pp. 7-26
Persistent link: https://www.econbiz.de/10011619985
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The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers
Gotti, Giorgio; Mastrolia, Stacy - In: The International Journal of Accounting 47 (2012) 1, pp. 44-71
We test for differences in financial reporting quality between companies that are required to file periodically with the SEC and those that are exempted from filing reports with the SEC under Rule 12g3-2(b). We examine three earnings quality measures: conservatism, abnormal accruals, and the...
Persistent link: https://www.econbiz.de/10010572315
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Cost of Capital for Exempt Foreign Private Issuers: Information Risk Effect or Earnings Quality Effect? It Depends
Gotti, Giorgio; Mastrolia, Stacy - In: The International Journal of Accounting 49 (2014) 2, pp. 190-220
We examine whether the information risk accompanying Foreign Private Issuers' (FPIs) exemptions from the U.S. Securities and Exchange Commission (SEC) reporting requirements is associated with capital market penalties (measured by a higher cost of equity capital) and, further, the extent to...
Persistent link: https://www.econbiz.de/10011042099
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Compliance and determinants of US-listed foreign firms' 20-F filings under the new Securities and Exchange Commission accelerated deadline
Chan, Kam C.; El-Gazzar, Samir; Jacob, Rudolph A.; Lee, … - In: Journal of financial regulation and compliance : an … 23 (2015) 2, pp. 161-178
Persistent link: https://www.econbiz.de/10011342817
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Are international financial reporting standards-based and US GAAP-based accounting amounts comparable? : evidence from US ADRs
Eng, Li Li; Sun, Li; Thanyaluk Vichitsarawong - In: Journal of accounting, auditing & finance 29 (2014) 2, pp. 163-187
Persistent link: https://www.econbiz.de/10010354261
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How plain English use affects the length of annual reports : evidence from the annual reports of foreign firms listed on the US stock exchange
Phuong Thi Thuy Nguyen; Kimura, Akihisa - In: Journal of accounting and public policy 39 (2020) 6, pp. 1-26
Persistent link: https://www.econbiz.de/10012420903
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Analysts to the rescue?
Charitou, Andreas; Karamanou, Irene; Lambertides, Neophytos - In: The journal of corporate finance : contracting, … 56 (2019), pp. 108-128
Persistent link: https://www.econbiz.de/10012098783
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Comparing the cybersecurity risk disclosures of U.S. and foreign firms
Calderon, Thomas G.; Gao, Lei - In: Journal of emerging technologies in Accounting 19 (2022) 2, pp. 61-79
Persistent link: https://www.econbiz.de/10014309506
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Compliance and determinants of US-listed foreign firms’ 20-F filings under the new Securities and Exchange Commission accelerated deadline
Chan, Kam C.; El-Gazzar, Samir; Jacob, Rudolph A.; Lee, … - In: Journal of Financial Regulation and Compliance 23 (2015) 2, pp. 161-178
Purpose – The purpose of this paper is to investigate the impact of the US Securities and Exchange Commission (SEC) accelerated deadline on foreign firms, and the 20-F filing practices and factors relating to the filing lags. Design/methodology/approach – The authors identified 338 firms...
Persistent link: https://www.econbiz.de/10014870644