Why firms from around the world seek to cross-list their shares on overseas exchanges has
intrigued scholars during the past two decades. A general dissatisfaction with the …

Propensity score matching (PSM) has become a popular technique for estimating average
treatment effects (ATEs) in accounting research. In this study, we discuss the usefulness and …

This study examines peer effects in corporate disclosure decisions. Peer effects suggest that
the average behavior of a group influences the behavior of individual group members …

This paper investigates how a foreign firm's decision to cross‐list on a US stock exchange is
related to the consumption of private benefits of control by its controlling shareholders …

To better focus financial reporting research on key issues as seen by participants in the
financial reporting process and to give added depth to the interpretation of archival and …

We examine the impact of global IFRS adoption on cross-border equity investments by
individual investors. Our proxy for cross-border equity investments is trading volume in the …

Using a comprehensive data set of all US investment in foreign equities, we find that the
single most important determinant of the amount of US investment a foreign firm receives is …

This study investigates how voluntary International Financial Reporting Standards (IFRS)
adoption impacts information asymmetry in the stock market. We analyze data from firms in …

We propose a new multi-factor model for international stock returns that includes size, value,
and momentum factor portfolios and that builds them in a partial-segmentation capital …

SEC comment letters indicate that the SEC has reviewed the firm's filings and identified a
disclosure issue. Using the existence of an SEC comment letter as a proxy for SEC …