haku: @author Durand, R.B. / yhteensä: 1
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| Tekijä: | Durand, R.B. Tarca, A. |
| Otsikko: | The impact of US GAAP reconciliation requirements on choice of foreign stock exchange for firms from common law and code law countries |
| Lehti: | European Accounting Review
2005 : VOL. 14:4, 789-813 |
| Asiasana: | Common law GAAP Legislation Stock exchanges |
| Kieli: | eng |
| Tiivistelmä: | This article analyses whether the effect of the SEC's Form 20-F reconciliation requirements on non-US firms' choices of foreign stock exchanges was different for firms from common law and code law countries. 253 cross-listed firms from the UK, Australia, France, Germany and Japan in the 1999 financial year were examined.It was shown that firms from code law countries listing on the NYSE or NASDAQ were more likely to have greater foreign revenue and lower leverage. |
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