Canadian manager perceptions of the us exchange listings: Recent evidence

Journal of International Financial Management and Accounting

Volumn 13, Issue 3, 2002, Pages 235-253

  Houston, Carol Olson ^a   Jones, Roberta Ann ^b  

^a SAN DIEGO STATE UNIVERSITY   (United States)

^b CALIFORNIA POLYTECHNIC STATE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33646694529     PISSN: 09541314     EISSN: 1467646X     Source Type: Journal    
DOI: 10.1111/1467-646X.00086     Document Type: Article

References (26)

1. American Stock Exchange, Fact Book (New York: American Stock Exchange, various years).
2. Bayless, R., J. Cochrane, T. Harris, J. Leisenring, J. McLaughlin and J. P. Wirtz, "International Access to U.S. Capital Markets-An AAA forum on Accounting Policy," Accounting Horizons 10 (March 1996), pp. 75-94.
3. Bhushan, R. and D. R. Lessard, "Coping with International Accounting Diversity: Fund Managers' Views on Disclosure, Reconciliation and Harmonization," Journal of International Financial Management and Accounting (1992), pp. 149-164.
4. Biddle, G. C. and S. Saudagaran, "The Effects of Financial Disclosure Levels on Firms' Choices among Alternative Foreign Stock Exchange Listings," Journal of International Financial Management and Accounting 1 (1989), pp. 55-87.
5. Bodurtha, J. N. Jr, "Discussion of Integration vs. Segmentation in the Canadian Stock Market," The Journal of Finance 41 (1986), pp. 614-616.
6. Cochrane, J. L., "Helping to Keep U.S. Capital Markets Competitive: Listing World-Class Non-U.S. Firms on U.S. Exchanges," Journal of International Financial Management and Accounting 4 (1992), pp. 165-170.
7. Diltz, J. D. and S. T. Lau, "Factors Associated with Dual Equity Listings," International Journal of Finance 6 (1994), pp. 825-844.
8. Fanto, J. A. and R. S. Karmel, "A Report on the Attitudes of Foreign Companies Regarding a U.S. Listing," Stanford Journal of Law Business and Finance (Summer 1997), pp. 51-83.
9. Foerster, S. R and G. A. Karolyi, "International Listing of Stocks: the Case of Canada and the U.S.," Journal of International Business Studies 24 (1993), pp. 763-784.
10. Houston, C. O. and R. A. Jones, "The MultiJurisidictional Disclosure System: Model for Future Cooperation?" Journal of International Financial Management and Accounting 10 (1999), pp. 227-248.
11. Jorion, P and E. Schwartz, "Integration vs. Segmentation in the Canadian Stock Market," Journal of Finance 41 (1986), pp. 603-614.
12. Karolyi, G. A., "Why Do Companies List Shares Abroad? A Survey of the Evidence and its Managerial Implications," Financial Markets, Institutions & Instruments 7(1) (New York University Salomon Center, 1998).
13. Kosnik, R., "The Role of the SEC in Evaluating Foreign Issuers Coming to U.S. Markets," Fordham International Law Journal 17 (Symposium, 1994), pp. S97-S111.
14. Levitt, A., Quality Information: The Lifeblood of Our Markets. Speech presented 18 October 1999 to The Economic Club of New York, New York City. Internet address http://www.sec.gov/news/speeches/spch304.htm.
15. Longstreth, B., "Conference on International Capital Markets in a World of Accounting Differences," Journal of Financial Management and Accounting 5 (1994), pp. 90-95.
16. Mittoo, U. R., "Cross-Country Listing and Trading Volume: Evidence from the Toronto and Vancouver Stock Exchanges," Journal of International Financial Management and Accounting 8 (1997), pp. 147-174.
17. Mittoo, U. R., "Additional Evidence on Integration in the Canadian Stock Market," Journal of Finance 47 (1992a), pp. 2035-2054.
18. Mittoo, U. R., "Managerial Perceptions of the Net Benefits of Foreign Listing: Canadian Evidence," Journal of International Financial Management and Accounting 4 (1992b), pp. 40-62.
19. New York Stock Exchange. Fact Book for the Year (New York: New York Stock Exchange, Inc., various years).
20. Saudagaran, S. M., "An Empirical Study of Selected Factors Influencing the Decision to List on Foreign Exchanges," Journal of International Business Studies 19 (1988), pp. 101-127.
21. Saudagaran, S. M. and G. C. Biddle, "Financial Disclosure Levels and Foreign Stock Exchange Listing Decisions," Journal of International Financial Management and Accounting 4 (1992), pp. 106-148.
22. Securities and Exchange Commission, Securities Act Release No. 6841, Multijurisdictional Disclosure (24 July 1989), 54 FR 32226.
23. Securities and Exchange Commission, Securities Act Release No. 6902, Multijurisdictional Disclosure and Modifications to the Current Registration and Reporting System for Canadian Issuers (21 June 1991), 56 FR 30036.
24. Securities and Exchange Commission, Securities Act Release No. 7004, Amendments to the Multijurisdictional Disclosure System for Canadian Issuers (28 June 1993).
25. Taylor, M. E. and R. A. Jones, "The Use of International Accounting Standards Terminology, a Survey of IAS Compliance Disclosure," The International Journal of Accounting 34 (1999), pp. 557-570.
26. The Toronto Stock Exchange, The Toronto Stock Exchange Review (Toronto, Canada: The Toronto Stock Exchange, various years).