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Disclosure Practices of Foreign Companies Interacting with U.S. Markets

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Cited by:

  1. Kumar, Gaurav, 2013. "Voluntary disclosures of intangibles information by U.S.-listed Asian companies," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 22(2), pages 109-118.
  2. José V. Frias‐Aceituno & Lazaro Rodriguez‐Ariza & I.M Garcia‐Sanchez, 2013. "The Role of the Board in the Dissemination of Integrated Corporate Social Reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(4), pages 219-233, July.
  3. Cannizzaro, Anthony P. & Weiner, Robert J., 2015. "Multinational investment and voluntary disclosure: Project-level evidence from the petroleum industry," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 32-47.
  4. Huang, Ying & Elkinawy, Susan & Jain, Pankaj K., 2013. "Investor protection and cash holdings: Evidence from US cross-listing," Journal of Banking & Finance, Elsevier, vol. 37(3), pages 937-951.
  5. Isidro, Helena & Raonic, Ivana, 2012. "Firm incentives, institutional complexity and the quality of “harmonized” accounting numbers," The International Journal of Accounting, Elsevier, vol. 47(4), pages 407-436.
  6. Van Geyt, Debby & Van Cauwenberge, Philippe & Vander Bauwhede, Heidi, 2014. "Does high-quality corporate communication reduce insider trading profitability?," International Review of Law and Economics, Elsevier, vol. 37(C), pages 1-14.
  7. Gaetano Matonti & Giuseppe Iuliano, 2012. "Voluntary Adoption of Ifrs by Italian Private Firms: A Study Of The Determinants," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 2(2), pages 43-70, December.
  8. Christopher Marquis & Michael W. Toffel & Yanhua Zhou, 2016. "Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing," Organization Science, INFORMS, vol. 27(2), pages 483-504, April.
  9. Eunsoo Kim & Suyon Kim & Jaehong Lee, 2021. "Do Foreign Investors Affect Carbon Emission Disclosure? Evidence from South Korea," IJERPH, MDPI, vol. 18(19), pages 1-14, September.
  10. Dong, Minyue & Stettler, Alfred, 2011. "Estimating firm-level and country-level effects in cross-sectional analyses: An application of hierarchical modeling in corporate disclosure studies," The International Journal of Accounting, Elsevier, vol. 46(3), pages 271-303, September.
  11. Dushyantkumar Vyas, 2011. "The Timeliness of Accounting Write‐Downs by U.S. Financial Institutions During the Financial Crisis of 2007–2008," Journal of Accounting Research, Wiley Blackwell, vol. 49(3), pages 823-860, June.
  12. Tong, Hui & Wei, Shang-Jin, 2014. "Does trade globalization induce or inhibit corporate transparency? Unbundling the growth potential and product market competition channels," Journal of International Economics, Elsevier, vol. 94(2), pages 358-370.
  13. Elizabeth A. Gordon & Elaine Henry & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2017. "Flexibility in cash-flow classification under IFRS: determinants and consequences," Review of Accounting Studies, Springer, vol. 22(2), pages 839-872, June.
  14. Walter Aerts & Denis Cormier & Michel Magnan, 2007. "The Association Between Web‐Based Corporate Performance Disclosure and Financial Analyst Behaviour Under Different Governance Regimes," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(6), pages 1301-1329, November.
  15. Mitzi Cubilla‐Montilla & Ana‐Belén Nieto‐Librero & Ma Purificación Galindo‐Villardón & Ma Purificación Vicente Galindo & Isabel‐María Garcia‐Sanchez, 2019. "Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 938-955, July.
  16. Elizabeth A. Gordon & Elaine Henry & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2013. "Flexibility in Cash Flow Reporting Classification Choices under IFRS," Working Papers 0199acc, College of Business, University of Texas at San Antonio.
  17. Bae, Kee-Hong & Stulz, René M. & Tan, Hongping, 2008. "Do local analysts know more? A cross-country study of the performance of local analysts and foreign analysts," Journal of Financial Economics, Elsevier, vol. 88(3), pages 581-606, June.
  18. Christopher Marquis & Michael W. Toffel & Yanhua Zhou, 2011. "Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing," Harvard Business School Working Papers 11-115, Harvard Business School, revised Jul 2015.
  19. Enikolopov, Ruben & Petrova, Maria & Stepanov, Sergey, 2014. "Firm value in crisis: Effects of firm-level transparency and country-level institutions," Journal of Banking & Finance, Elsevier, vol. 46(C), pages 72-84.
  20. Riaz, Zahid & Ray, Pradeep & Ray, Sangeeta, 2022. "The impact of digitalisation on corporate governance in Australia," Journal of Business Research, Elsevier, vol. 152(C), pages 410-424.
  21. Venkata Mrudula Bhimavarapu & Shailesh Rastogi & Preeti Mulay, 2023. "A Bibliometric Study on Corporate Transparency and Disclosures," FIIB Business Review, , vol. 12(2), pages 138-157, June.
  22. David DeBoskey & Peter Gillett, 2013. "The impact of multi-dimensional corporate transparency on us firms’ credit ratings and cost of capital," Review of Quantitative Finance and Accounting, Springer, vol. 40(1), pages 101-134, January.
  23. Jia-Wen Liang & Mei-Feng Lin & Chen-Lung Chin, 2012. "Does foreign institutional ownership motivate firms in an emerging market to increase voluntary disclosure? Evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 39(1), pages 55-76, July.
  24. Doidge, Craig & Andrew Karolyi, G. & Stulz, Rene M., 2007. "Why do countries matter so much for corporate governance?," Journal of Financial Economics, Elsevier, vol. 86(1), pages 1-39, October.
  25. Sanggyu Kang & Chune Young Chung & Amirhossein Fard, 2024. "Does geographic or market proximity matter? Evidence from institutional investor monitoring on earnings attributes in US cross‐listed stocks," Bulletin of Economic Research, Wiley Blackwell, vol. 76(2), pages 443-469, April.
  26. Nicolas Kohl & Wolfgang Schaefers, 2012. "Corporate Governance and Market Valuation of Publicly Traded Real Estate Companies: Evidence from Europe," The Journal of Real Estate Finance and Economics, Springer, vol. 44(3), pages 362-393, April.
  27. Sapovadia, Vrajlal & Madhani, Pankaj, 2015. "Corporate Governance and Disclosure Practices in India: MNC Subsidiaries versus Domestic Cross-Listed Firms," MPRA Paper 96043, University Library of Munich, Germany.
  28. Ishtiaq Mahmood & Chi-Nien Chung & Will Mitchell, 2013. "The Evolving Impact of Combinatorial Opportunities and Exhaustion on Innovation by Business Groups as Market Development Increases: The Case of Taiwan," Management Science, INFORMS, vol. 59(5), pages 1142-1161, May.
  29. Haiyan Zhou & Stephen Owusu-Ansah, 2014. "Cross listing, disclosure regimes, and trading volume sensitivity to stock returns," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 38(3), pages 383-406, July.
  30. Fleischman, Gary & Herz, Paul, 2005. "An empirical investigation of trends in barter activity in the Russian Federation," The International Journal of Accounting, Elsevier, vol. 40(1), pages 39-63.
  31. Oxelheim, Lars, 2019. "Optimal vs satisfactory transparency: The impact of global macroeconomic fluctuations on corporate competitiveness," International Business Review, Elsevier, vol. 28(1), pages 190-206.
  32. Narendra Sharma, 2013. "Web-based Disclosures and Their Determinants: Evidence from Listed Commercial Banks in Nepal," Accounting and Finance Research, Sciedu Press, vol. 2(3), pages 1-1, August.
  33. Ribstein Larry E., 2005. "Cross-Listing and Regulatory Competition," Review of Law & Economics, De Gruyter, vol. 1(1), pages 97-148, April.
  34. Caiji Pang & Ying Wang, 2021. "Political connections, legal environments and firm performance around the world," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(3), pages 4393-4409, July.
  35. Qian (Cecilia) Gu & Stephanie Lu Wang & Tao Bai, 2024. "Revealed and reserved: a compensating approach of voluntary disclosure by family multinationals," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 55(7), pages 914-933, September.
  36. Paugam, Luc, 2011. "Valorisation et reporting du goodwill : enjeux théoriques et empiriques," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/8007 edited by Casta, Jean-François.
  37. Joseph J. Gerakos & Joseph D. Piotroski & Suraj Srinivasan, 2013. "Which U.S. Market Interactions Affect CEO Pay? Evidence from UK Companies," Management Science, INFORMS, vol. 59(11), pages 2413-2434, November.
  38. Simona Alfiero & Massimo Cane & Ruggiero Doronzo & Alfredo Esposito, 2018. "Determining characteristics of boards adopting Integrated Reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 37-71.
  39. Isabel†María García†Sánchez & Ligia Noguera†Gámez, 2018. "Institutional Investor Protection Pressures versus Firm Incentives in the Disclosure of Integrated Reporting," Australian Accounting Review, CPA Australia, vol. 28(2), pages 199-219, June.
  40. Durnev, Art & Fauver, Larry, 2008. "Stealing from Thieves: Firm Governance and Performance when States are Predatory," CEI Working Paper Series 2008-12, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University.
  41. Yan†Leung Cheung & Ping Jiang & Piman Limpaphayom & Tong Lu, 2010. "Corporate Governance in China: a Step Forward," European Financial Management, European Financial Management Association, vol. 16(1), pages 94-123, January.
  42. Barton, Jan & Waymire, Gregory, 2004. "Investor protection under unregulated financial reporting," Journal of Accounting and Economics, Elsevier, vol. 38(1), pages 65-116, December.
  43. Xiaowei Rose Luo & Chi-Nien Chung, 2013. "Filling or Abusing the Institutional Void? Ownership and Management Control of Public Family Businesses in an Emerging Market," Organization Science, INFORMS, vol. 24(2), pages 591-613, April.
  44. Krishnamurti, Chandrasekhar & Sevic, Aleksandar & Sevic, Zeljko, 2005. "Voluntary disclosure, transparency, and market quality: Evidence from emerging market ADRs," Journal of Multinational Financial Management, Elsevier, vol. 15(4-5), pages 435-454, October.
  45. Stéphane Lhuillery, 2006. "The impact of corporate governance practices on R&D efforts: a look at shareholders’ rights, cross-listing and control pyramid," CEMI Working Papers cemi-report-2006-006, Ecole Polytechnique Fédérale de Lausanne, Collège du Management de la Technologie, Management of Technology and Entrepreneurship Institute, Chaire en Economie et Management de l'Innovation, revised Apr 2009.
  46. Chen, Kevin C.W. & Chen, Zhihong & Wei, K.C. John, 2009. "Legal protection of investors, corporate governance, and the cost of equity capital," Journal of Corporate Finance, Elsevier, vol. 15(3), pages 273-289, June.
  47. Connelly, J. Thomas & Limpaphayom, Piman & Nagarajan, Nandu J., 2012. "Form versus substance: The effect of ownership structure and corporate governance on firm value in Thailand," Journal of Banking & Finance, Elsevier, vol. 36(6), pages 1722-1743.
  48. Laura Girella & Paola Rossi & Stefano Zambon, 2019. "Exploring the firm and country determinants of the voluntary adoption of integrated reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(7), pages 1323-1340, November.
  49. Bernard S. Black & Vikramaditya S. Khanna, 2007. "Can Corporate Governance Reforms Increase Firm Market Values? Event Study Evidence from India," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 4(4), pages 749-796, December.
  50. Eduardo Ortas & Isabel Gallego‐Alvarez & Igor Álvarez Etxeberria, 2015. "Financial Factors Influencing the Quality of Corporate Social Responsibility and Environmental Management Disclosure: A Quantile Regression Approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(6), pages 362-380, November.
  51. Isabel‐María García Sánchez & Luis Rodríguez Domínguez & Isabel Gallego Álvarez, 2011. "Corporate governance and strategic information on the internet," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(4), pages 471-501, May.
  52. Brian J. Bushee, 2004. "Discussion of Disclosure Practices of Foreign Companies Interacting with U.S. Markets," Journal of Accounting Research, Wiley Blackwell, vol. 42(2), pages 509-525, May.
  53. Yanqi Sun & Jenny Jing Wang & Kevin Tairan Huang, 2022. "Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2879-2904, June.
  54. Schmid, Stefan & Altfeld, Frederic & Dauth, Tobias, 2018. "Americanization as a driver of CEO pay in Europe: The moderating role of CEO power," Journal of World Business, Elsevier, vol. 53(4), pages 433-451.
  55. Maider Aldaz Odriozola & Igor Álvarez Etxeberria, 2021. "Determinants of Corporate Anti-Corruption Disclosure: The Case of the Emerging Economics," Sustainability, MDPI, vol. 13(6), pages 1-17, March.
  56. Christina Dargenidou & Stuart McLeay & Ivana Raonic, 2006. "Expected earnings growth and the cost of capital: an analysis of accounting regime change in the European financial market," Abacus, Accounting Foundation, University of Sydney, vol. 42(3‐4), pages 388-414, September.
  57. Sarkissian, Sergei & Schill, Michael J., 2012. "The nature of the foreign listing premium: A cross-country examination," Journal of Banking & Finance, Elsevier, vol. 36(9), pages 2494-2511.
  58. Elsayed, Mohamed Omran & Hoque, Zahirul, 2010. "Perceived international environmental factors and corporate voluntary disclosure practices: An empirical study," The British Accounting Review, Elsevier, vol. 42(1), pages 17-35.
  59. Walid Ben‐Amar & Philip McIlkenny, 2015. "Board Effectiveness and the Voluntary Disclosure of Climate Change Information," Business Strategy and the Environment, Wiley Blackwell, vol. 24(8), pages 704-719, December.
  60. Erlane K. Ghani & Nur Azrin Mat Tarmezi, 2016. "The Effect of Corporate Disclosure Guide on Information Disclosure among Malaysian Public Listed Companies," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(9), pages 362-376, September.
  61. Irene Karamanou & George P. Nishiotis, 2009. "Disclosure and the Cost of Capital: Evidence from the Market's Reaction to Firm Voluntary Adoption of IAS," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(7‐8), pages 793-821, September.
  62. Joseph D. Piotroski & Suraj Srinivasan, 2008. "Regulation and Bonding: The Sarbanes‐Oxley Act and the Flow of International Listings," Journal of Accounting Research, Wiley Blackwell, vol. 46(2), pages 383-425, May.
  63. Jolanta Maj, 2018. "Embedding Diversity in Sustainability Reporting," Sustainability, MDPI, vol. 10(7), pages 1-18, July.
  64. Del Bosco, Barbara & Misani, Nicola, 2016. "The effect of cross-listing on the environmental, social, and governance performance of firms," Journal of World Business, Elsevier, vol. 51(6), pages 977-990.
  65. Rodríguez-Ariza, Lázaro & Frías Aceituno, José V. & García Rubio, Raquel, 2014. "El consejo de administración y las memorias de sostenibilidad," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 5-16.
  66. Kang, Helen H. & Gray, Sidney J., 2011. "Reporting intangible assets: Voluntary disclosure practices of top emerging market companies," The International Journal of Accounting, Elsevier, vol. 46(4), pages 402-423.
  67. Hichem Khlif & Kamran Ahmed & Mohsen Souissi, 2017. "Ownership structure and voluntary disclosure: A synthesis of empirical studies," Australian Journal of Management, Australian School of Business, vol. 42(3), pages 376-403, August.
  68. Hodgdon, Christopher & Hughes, Susan B., 2016. "The effect of corporate governance, auditor choice and global activities on EU company disclosures of estimates and judgments," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 26(C), pages 28-46.
  69. Daniela Coluccia & Stefano Fontana & Silvia Solimene, 2018. "Does Institutional Context Affect CSR Disclosure? A Study on Eurostoxx 50," Sustainability, MDPI, vol. 10(8), pages 1-20, August.
  70. Barniv, Ran, 2009. "Does foreign investor demand for information affect forecast accuracy? Evidence from the Chinese stock markets," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(2), pages 101-118.
  71. José V. Frias‐Aceituno & Lázaro Rodríguez‐Ariza & Isabel M. Garcia‐Sánchez, 2014. "Explanatory Factors of Integrated Sustainability and Financial Reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 23(1), pages 56-72, January.
  72. Mark T. Bradshaw & Brian J. Bushee & Gregory S. Miller, 2004. "Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms," Journal of Accounting Research, Wiley Blackwell, vol. 42(5), pages 795-841, December.
  73. Yanqi Sun & Pui San Ip & Michael Jones & Jenny Jing Wang & Yi An, 2021. "Determinants of Animal Welfare Disclosure Practices: Evidence from China," Sustainability, MDPI, vol. 13(4), pages 1-16, February.
  74. Gisbert, Ana & Navallas, Begoña, 2013. "The association between voluntary disclosure and corporate governance in the presence of severe agency conflicts," Advances in accounting, Elsevier, vol. 29(2), pages 286-298.
  75. Gauri Bhat & Ole‐Kristian Hope & Tony Kang, 2006. "Does corporate governance transparency affect the accuracy of analyst forecasts?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(5), pages 715-732, December.
  76. Riaz, Zahid & Ray, Sangeeta & Ray, Pradeep Kanta & Kumar, Vikas, 2015. "Disclosure practices of foreign and domestic firms in Australia," Journal of World Business, Elsevier, vol. 50(4), pages 781-792.
  77. Wei, Shang-Jin & Tong, Hui, 2012. "Does Trade Globalization Induce or Inhibit Corporate Transparency? Unbundling the Growth Potential and Product Market Competiti," CEPR Discussion Papers 8836, C.E.P.R. Discussion Papers.
  78. Jean-Claude Cosset & Hyacinthe Y. Somé & Pascale Valery, 2012. "Does Competition Matter for Corporate Governance? The Role of Country Characteristics," Cahiers de recherche 1238, CIRPEE.
  79. Hutton, Amy P., 2007. "A discussion of `corporate disclosure by family firms'," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 287-297, September.
  80. Igor Álvarez Etxeberria & Maider Aldaz Odriozola, 2018. "The social reputation of European companies: Does anti‐corruption disclosure affect stakeholders' perceptions?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 713-721, September.
  81. Bhimani, Alnoor & Gulamhussen, Mohamed Azzim & Lopes, Samuel, 2009. "The effectiveness of the auditor's going-concern evaluation as an external governance mechanism: Evidence from loan defaults," The International Journal of Accounting, Elsevier, vol. 44(3), pages 239-255, September.
  82. Laura Sierra‐García & Ana Zorio‐Grima & María A. García‐Benau, 2015. "Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(5), pages 286-304, September.
  83. Saiful Azam, 2014. "Perceived Environmental Factors And The Intention To Adopt A Standard Business Reporting Facility: A Survey Of Australian Corporate Cfos," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 10(2), pages 147-173.
  84. Webb, Kimberley A. & Cahan, Steven F. & Sun, Jerry, 2008. "The effect of globalization and legal environment on voluntary disclosure," The International Journal of Accounting, Elsevier, vol. 43(3), pages 219-245, September.
  85. Erhan DAŞTAN & Suat YILDIRIM, 2022. "Transparency as a Corporate Governance Principle and Transparency Levels of Financial Institutions Traded in BIST," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, vol. 6(2), pages 207-228, December.
  86. Ali, Ashiq & Chen, Tai-Yuan & Radhakrishnan, Suresh, 2007. "Corporate disclosures by family firms," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 238-286, September.
  87. Her‐Jiun Sheu & Huimin Chung & Chih‐Liang Liu, 2010. "Comprehensive Disclosure of Compensation and Firm Value: The Case of Policy Reforms in an Emerging Market," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(9‐10), pages 1115-1144, November.
  88. Armen Hovakimian & Ekkachai Saenyasiri, 2014. "US Analyst Regulation and the Earnings Forecast Bias around the World," European Financial Management, European Financial Management Association, vol. 20(3), pages 435-461, June.
  89. Paul Dunn & Barbara Sainty, 2009. "The relationship among board of director characteristics, corporate social performance and corporate financial performance," International Journal of Managerial Finance, Emerald Group Publishing Limited, vol. 5(4), pages 407-423, September.
  90. Elizabeth A. Gordon & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2011. "Could IFRS Replace US GAAP? A Comparison of Earnings Attributes and Informativeness in the US Market," Working Papers 0028, College of Business, University of Texas at San Antonio.
  91. Atiqa Rehman & Halit Gonenc & Niels Hermes, 2023. "Carbon disclosure policy, external financing needs and the cost of capital: Does financial market quality matter?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(8), pages 5854-5872, December.
  92. Gallego-Álvarez, Prof. Isabel & Ortas, Prof. Eduardo, 2017. "Corporate environmental sustainability reporting in the context of national cultures: A quantile regression approach," International Business Review, Elsevier, vol. 26(2), pages 337-353.
  93. Yi Yang & Congxu Yao & Ying Li, 2020. "The impact of the amount of environmental information disclosure on financial performance: The moderating effect of corporate internationalization," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2893-2907, November.
  94. Wang, Ke, 2023. "Essays in corporate risk," Other publications TiSEM 8c076f0d-2c02-40a4-b6d7-e, Tilburg University, School of Economics and Management.
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