Discussion of how representative are firms that are cross-listed in the United States? An analysis of accounting quality

Journal of Accounting Research

Volumn 41, Issue 2, 2003, Pages 387-396

  Joos, Peter ^a  

^a MASSACHUSETTS INSTITUTE OF TECHNOLOGY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0037724985     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.1111/1475-679X.00109     Document Type: Review

References (13)

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3. COFFEE, J. "Racing Towards the Top?: The Impact of Cross-Listing and Stock Market Competition on International Corporate Governance." Working paper, Columbia University Law School, 2002.
4. DECHOW, P. M. "Accounting Earnings and Cash Flow as Measures of Firm Performance. The Role of Accounting Accruals." Journal of Accounting and Economics 18 (1994): 3-42.
5. DOIDGE, C.; G. A. KAROLYI; AND R. STULZ. "Why are Foreign Firms Listed in the U.S. Worth More?" National Bureau of Economic Research Working paper No. w8538, Cambridge, 2001.
6. JOOS, P., AND P. WYSOCKI. "(Non) Convergence in International Accrual Accounting: The Role of Institutional Factors and Real Operating Effects." Working paper, MIT, 2002.
7. LANG, M.; J. S. RAEDY; AND M. H. YETMAN. "How Representative Are Firms That Are Cross Listed in the United States? An Analysis of Accounting Quality," Journal of Accounting Research (Supplement 2003).
8. LEUZ, C.; D. NANDA; AND P. WYSOCKI. "Investor Protection and Earnings Management: an International Comparison." Journal of Financial Economics (Forthcoming).
9. MILLER, D. P. "The Market Reaction to International Cross-Listings: Evidence from Depositary Receipts." Journal of Financial Economics 51 (1999): 103-23.
10. PAGANO, M.; A. RÖELL; AND J. ZEHNER. "The Geography of Equity Listings: Why Do Companies List Abroad?" Journal of Finance (Forthcoming).
11. POWNALL, G., AND K. SCHIPPER. "Implications of Accounting Research for the SEC's Consideration of International Accounting Standards for U.S. Securities Offerings." Accounting Horizons 13 (1999): 259-80.
12. REESE, W., AND M. WEISBACH. "Protection of Minority Shareholder Interests, Cross-Listing in the United States and Subsequent Equity Offerings." National Bureau of Economics Research Working paper No. w8164, Cambridge, 2001.
13. SIEGEL, J. "Can Foreign Firms Bond Themselves Effectively by Submitting to U.S. Law?" Working paper, MIT, 2001.