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Disclosure choices of foreign registrants in the United States

Author

Listed:
  • Frost, CA
  • Kinney, WR

Abstract

No abstract is available for this item.

Suggested Citation

  • Frost, CA & Kinney, WR, 1996. "Disclosure choices of foreign registrants in the United States," Journal of Accounting Research, Wiley Blackwell, vol. 34(1), pages 67-84.
    • Handle: RePEc:bla:joares:v:34:y:1996:i:1:p:67-84
    DOI: http://hdl.handle.net/10.2307/2491332
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    Citations

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    Cited by:

    1. Rueschhoff, Norlin G. & Strupeck, C. David, 1998. "Equity returns: Local GAAP versus U.S. GAAP for foreign issuers from developing countries," The International Journal of Accounting, Elsevier, vol. 33(3), pages 377-389.
    2. Albert Tsang & Yi Xiang & Miao Yu, 2023. "Cross‐border regulatory enforcement and corporate voluntary disclosure," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 482-523, March.
    3. Roger Silvers, 2016. "The Valuation Impact of SEC Enforcement Actions on Nontarget Foreign Firms," Journal of Accounting Research, Wiley Blackwell, vol. 54(1), pages 187-234, March.
    4. Philip Brown & Greg Clinch, 1998. "Global Harmonisation of Accounting Standards: What Research into Capital Markets Tells Us," Australian Accounting Review, CPA Australia, vol. 8(15), pages 21-29, May.
    5. Burnett, Brian M. & Jorgensen, Bjorn N. & Pollard, Troy J., 2017. "The stock market reaction to losing or gaining foreign private issuer status," LSE Research Online Documents on Economics 67900, London School of Economics and Political Science, LSE Library.
    6. Chen, Xiaoqi & Chih-Chieh Chris, Hsieh & Tsang, Albert & Xiang, Yi, 2022. "Cross-border enforcement of securities laws and dividend payouts," The British Accounting Review, Elsevier, vol. 54(6).
    7. Silvers, Roger, 2020. "Cross-border cooperation between securities regulators," Journal of Accounting and Economics, Elsevier, vol. 69(2).
    8. Conover, C. Mitchell & Miller, Robert E. & Szakmary, Andrew, 2008. "The timeliness of accounting disclosures in international security markets," International Review of Financial Analysis, Elsevier, vol. 17(5), pages 849-869, December.
    9. Douthett, Edward Jr. & Duchac, Jonathan E. & Haw, In-Mu & Lim, Steve C., 2003. "Response to discussion on "Differential levels of disclosure and the earnings-return association: evidence from foreign registrants in the United States"," The International Journal of Accounting, Elsevier, vol. 38(2), pages 169-172.
    10. Stephen R. Foerster & G. Andrew Karolyi, "undated". "The Effects of Market Segmentation and Illiquidity on Asset Prices: Evidence from Foreign Stocks Listing in the US," Research in Financial Economics 9606, Ohio State University.
    11. Samir El-Gazzar & Philip Finn & Rudy Jacob, 2002. "Market revaluations of foreign listings' reconciliations to U.S. financial reporting," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 8(3), pages 221-234, August.
    12. Hannu, Schadewitz, 1997. "Financial and nonfinancial information in interim reports: Determinants and implications," MPRA Paper 44292, University Library of Munich, Germany.
    13. Douthett, Edward Jr. & Duchac, Jonathan E. & Haw, In-Mu & Lim, Steve C., 2003. "Differential levels of disclosure and the earnings-return association: evidence from foreign registrants in the United States," The International Journal of Accounting, Elsevier, vol. 38(2), pages 145-162.
    14. Eng, Li Li & Sun, Li & Vichitsarawong, Thanyaluk, 2013. "The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP: Evidence from China, Hong Kong, Japan, Korea and Singapore," Advances in accounting, Elsevier, vol. 29(2), pages 278-285.
    15. Gornik-Tomaszewski, Sylwia & Rozen, Etzmun S., 1999. "Pricing of Foreign GAAP Earnings in U.S. Capital Market Prior to the SEC Required Reconciliation Disclosure," The International Journal of Accounting, Elsevier, vol. 34(4), pages 539-556, 010.
    16. Myers, Linda A., 2003. "A discussion of the paper "Differential levels of disclosure and the earnings-return association: evidence from foreign registrants in the United States" by Edward Douthett, Jr., Jonathan E.," The International Journal of Accounting, Elsevier, vol. 38(2), pages 163-167.

    More about this item

    Keywords

    Disclosure; Foreign registrants; Disclosure requirements; Filings;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading

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