Auslandslistings und Offenlegung: Chancen und Probleme empirischer Rechnungswesenforschung

Betriebswirtschaftliche Forschung und Praxis

Volumn , Issue 6, 2003, Pages 623-636

  Leuz, Christian ^a  

^a UNIVERSITY OF PENNSYLVANIA   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0347302939     PISSN: 03405370     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Review

References (37)

1. Bailey, W., G. Karolyi und C. Salva (2002), The Economic Consequences of Increased Disclosure: Evidence from International Cross-listings, Working Paper, Cornell University.
2. Ball, R. (2003), Corporate Governance and Financial Reporting at Daimler-Benz (Daimler-Chrysler) AG: From a "Stakeholder" toward a "Shareholder Value" Model, in: The Economics and Politics of Accounting: International Essays, C. Leuz, D. Pfaff und A. Hopwood (eds), Oxford University Press, erscheint demnächst.
3. Ball, R., A. Robin und J. Wu (2003), Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS, Journal of Accounting and Economics, erscheint demnächst.
4. Ball, R., S. P. Kothari und A. Robin (2000), An extension of the effect of international institutional factors on the properties of accounting earnings, Journal of Accounting Economics 29, 1-51.
5. Barth, M., R. Kasnik und M. McNichols (2001), Analyst Coverage and Intangible Assets, Journal of Accounting Research 39, 1-34.
6. Botosan, C. (1997), Disclosure Level and the Cost of Equity Capital, The Accounting Review 72 (3), 323-349.
7. Clarkson, P. und D. Simunic (1994), The association between audit quality, retained ownership, and firm-specific risk in the U.S. vs. Canadian IPO markets, Journal of Accounting and Economics 17, 207-228
8. Coffee, J. (1999), The future as history: The prospects for global convergence in corporate governance and its implications, Northwestern University Law Review, 641-708.
9. Doidge, C., G. Karolyi und R. Stulz (2002), Why are foreign firms listed in the U.S. worth more?, Journal of Financial Economics, erscheint demnächst.
10. Errunza, V. und D. Miller (2000), Market Segmentation and the Cost of Capital in International Equity Markets, Journal of Financial and Quantitative Analysis 35, 577-600.
11. Ewert, R. (1999), Rechnungslegung, Globalisierung und Kapitalkosten, Kostenrechnungs-praxis, Sonderheft 3, 39-46.
12. Foerster, S. R. und G. A. Karolyi (1999), The effects of market segmentation and investor recognition on asset prices: Evidence from foreign stocks listing in the U.S. Journal of Finance 54, 981-1013.
13. Foerster, S. R. und G. A. Karolyi (2000), The long run performance of global equity offerings, Journal of Financial and Quantitative Analysis 35 (4), 499-528.
14. Fuerst, O. (1998), A theoretical analysis of the investor protection regulations: Argument for global listing of stocks, unpublished working paper, Yale School of Management.
15. Hail, L. (2003), The Impact of Voluntary Corporate Disclosures on the Ex ante Cost of Capital for Swiss Firms, The European Accounting Review II, 741-773.
16. Hail, L. und C. Leuz (2003), International Differences in Cost of Capital: Do Legal Institutions and Securities Regulation Matter?, Working Paper, Universität Zürich und University of Pennsylvania.
17. Jensen, M. und W. Meckling (1976), Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure, Journal of Financial Economics 3, 305-360.
18. Karolyi, G. (1998), Why do companies list shares abroad? A survey of the evidence and its managerial implications, Financial Markets, Institutions, and Instruments, New York University Salomon Brothers Center Monograph, Vol. 7, Blackwell: Boston.
19. Kim, O. und R. Verrecchia (1994), Market Liquidity and volume around earnings announcements, Journal of Accounting and Economics 17, 41-67.
20. Lang, M., J. Raedy und M. Yetman (2003 b), How Representative Are Cross-Listed Firms? An Analysis of Firm and Accounting Quality, Journal of Accounting Research 41 (Supplement), 363-397.
21. Lang, M., K. Lins und D. Miller (2003 a), ADRs, Analysts and Accuracy: Does Cross Listing in the US Improve a Firm's Information Environment and Increase Market Value?, Journal of Accounting Research 41 (Supplement), 317-346.
22. Leuz, C. (2003), Discussion of ADRs, Analysts and Accuracy: Does Cross Listing in the US Improve a Firm's Information Environment and Increase Market Value?, Journal of Accounting Research 41 (Supplement 2003): 347-362.
23. Leuz, C. und P. Oberholzer (2003), Political Relationships, Global Financing, and Corporate Transparency, Working Paper, University of Pennsylvania und HBS.
24. Leuz, C. und R. Verrecchia (2000), The Economic Consequences of Increased Disclosure, Journal of Accounting Research 38 (Supplement), 91-124.
25. Leuz, C., D. Nanda und P. Wysocki (2003), Earnings Management and Investor Protection: An International Comparison, Journal of Financial Economics 69 (3), 505-527.
26. Levitt, A. (1998), The Importance of High Quality Accounting Standards, Accounting Horizons 12 (1), 79-82.
27. Maddala, G. (1983), Limited-dependent and qualitative variables in econometrics, Cambridge University Press: New York, NY.
28. Merton, R. (1987), A Simple Model of Capital Market Equilibrium with Incomplete Information, The Journal of Finance 42, 483-511.
29. Miller, D. P. (1999), The market reaction to international cross-listings: Evidence from depositary receipts, Journal of Financial Economics 51, 103-123.
30. Mitton, T. (2002), A cross-firm analysis of the impact of corporate governance on the East Asian financial crisis, Journal of Financial Economics 64 (2): 215-242.
31. Pellens, B. und C. Tomaszewski (1999), Kapitalmarktreaktionen auf den Rechnungslegungs-wechsel zu IAS bzw. US-GAAP, Zeitschrift für betriebswirtschaftliche Forschung 41 (Sonderheft), 199-228.
32. Radebaugh, L., G. Gebhardt und S. Gray (1995), Foreign Stock Exchange Listings: A Case Study of Daimler Benz, Journal of International Financial Management and Accounting 6, 158-192.
33. Reese, W. und M. Weisbach (2002), Protection of Minority Shareholder Interests, Cross-listings in the United States, and Subsequent Equity Offerings, Journal of Financial Economics 66, 65-104.
34. Saudagaran, S. (1988), An Empirical Study of Selected Factors Influencing the Decision to List on Foreign Stock Exchanges, Journal of International Business Studies, 101-127.
35. Stulz, R. (1999), Globalization, corporate finance, and the cost of capital, Journal of Applied Corporate Finance 26, 3-28.
36. Verrecchia, R. (2003), Policy implications from the theory-based literature on disclosure, in: The Economics and Politics of Accounting: International Essays, C. Leuz, D. Pfatf und A. Hopwood (eds), Oxford University Press, erscheint demnächst.
37. Verrechia, R. (2001), Essays on Disclosure, Journal of Accounting and Economics 32 (1-3), 97-180.