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Tekijä: | Bailey, W. Karolyi, A. Salva, C. |
Otsikko: | The economic consequences of increased disclosure: evidence from international cross-listings |
Lehti: | Journal of Financial Economics
2006 : JUL, VOL. 81:1, p. 175-213 |
Asiasana: | financial reporting listed companies trading volumes |
Kieli: | eng |
Tiivistelmä: | This article examines the effects of increased disclosure requirements due to international cross-listing of non-US companies. The authors study market behavior around company earnings announcements in order to understand the consequences of the increased disclosure. The results show that absolute return and volume reactions to earnings announcements typically increase considerably after the cross-listing. |
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