search query: @author Flanigan, M. / total: 1
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| Author: | Flanigan, M. |
| Title: | An empirical investigation of factors affecting the selection of markets for foreign bond issues |
| Journal: | International Journal of Accounting
1999 : VOL. 34:1, p. 71-92 |
| Index terms: | FOREIGN INVESTMENT BONDS MARKETS |
| Language: | eng |
| Abstract: | This study investigates factors affecting the selection of markets for issuing foreign bonds and assesses the increase in the likelihood issuing in a given market when certain variables are present. Logistic regression models evaluate similarity/diversity of accounting systems; disclosure levels and the existence of the parent/subsidiary and/or an equity listing in the market country as independent variables. The results support the hypothesis that accounting diversity is an influencing facto in selection of a market for issuing foreign bonds. |
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