𝔖 Bobbio Scriptorium
✦   LIBER   ✦

Changes in risk of foreign firms listed in the U.S. following Sarbanes-Oxley

✍ Scribed by Aigbe Akhigbe; Anna D. Martin; Takeshi Nishikawa


Book ID
113810642
Publisher
Elsevier Science
Year
2009
Tongue
English
Weight
215 KB
Volume
19
Category
Article
ISSN
1042-444X

No coin nor oath required. For personal study only.


πŸ“œ SIMILAR VOLUMES


Accounting conservatism of cross-listing
✍ Haihong He; El-Hussein El-Masry; Yanna Wu πŸ“‚ Article πŸ“… 2008 πŸ› Elsevier Science 🌐 English βš– 175 KB

This study investigates the level of accounting conservatism of a sample of cross-listed firms, American Depository Receipts (ADRs), during the pre-and post-Sarbanes Oxley (SOX) periods. After examining two proxies for accounting conservatism, . The conservatism principle and the asymmetric timeline

Why are foreign firms listed in the U.S.
✍ Craig Doidge; G.Andrew Karolyi; RenΓ© M Stulz πŸ“‚ Article πŸ“… 2004 πŸ› Elsevier Science 🌐 English βš– 271 KB

At the end of 1997, foreign companies with shares cross-listed in the U.S. had Tobin's q ratios that were 16.5% higher than the q ratios of non-cross-listed firms from the same country. The valuation difference is statistically significant and reaches 37% for those companies that list on major U.S.