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Keywords: Cross-listing
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Journal Articles
Compliance costs and comparability benefits of cross-listing: Evidence from accounting standard differences and IFRS adoption
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2019) 27 (4): 563–594.
Published: 02 October 2019
...Shiheng Wang; Serena Wu Purpose The purpose of this paper is to examine two channels through which accounting standard differences could affect cross-listing: compliance costs and/or comparability benefits. Design/methodology/approach The authors use two settings to disentangle the two...
