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European Accounting Review Volume 14, 2005 - Issue 4
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Original Articles

The impact of US GAAP reconciliation requirements on choice of foreign stock exchange for firms from common law and code law countries

Robert B. Durand University of Western Australia
&
Ann Tarca University of Western AustraliaCorrespondence[email protected]
Pages 789-813 | Received 01 Aug 2004, Accepted 01 Mar 2005, Published online: 17 Feb 2007

Citations (8)

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Read on this site (2)

Alessandro Ghio & Roberto Verona. (2015) Accounting harmonization in the BRIC countries: A common path?. Accounting Forum 39:2, pages 121-139.
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Oksana Kim & Matt Pinnuck. (2014) Competition among exchanges through simplified disclosure requirements: evidence from the American and Global Depositary Receipts. Accounting and Business Research 44:1, pages 1-40.
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Articles from other publishers (6)

Johannes M. Gerlach & Daniel Rugilo. (2019) The Predicament of FinTechs in the Environment of Traditional Banking Sector Regulation – An Analysis of Regulatory Sandboxes as a Possible Solution. Credit and Capital Markets – Kredit und Kapital 52:3, pages 323-373.
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Wendy Beekes, Philip Brown, Wenwen Zhan & Qiyu Zhang. (2016) Corporate Governance, Companies’ Disclosure Practices and Market Transparency: A Cross Country Study. Journal of Business Finance & Accounting 43:3-4, pages 263-297.
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Shrutika Chugh, Neil Fargher & Sue Wright. (2014) Cross-listing as a Global Depository Receipt: The influence of emerging markets, regulation, and accounting regime. Journal of Contemporary Accounting & Economics 10:3, pages 262-276.
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Inga Chira. (2011) The impact of governance characteristics on the stock price of cross listed companies. Journal of Economics and Finance 38:1, pages 53-70.
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Robert B. Durand, Felix Gunawan & Ann Tarca. (2006) Does Cross-Listing Signal Quality?. Journal of Contemporary Accounting & Economics 2:2, pages 170-189.
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João Paulo Vieito, Antonio Melo Cerqueira, Elísio Brandão & Walayet A. Khan. (2007) Executive Compensation in NYSE, NASDAQ and AMEX Listed Firms. SSRN Electronic Journal.
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