The spillover effect of disclosure rules and materiality thresholds: Evidence from profit warnings issued in Hong Kong market
Dual-listed firms simultaneously follow the relevant rules in their home country and in their cross-listed country. In contrast, other firms only listed in the cross-listed country are only subject to the local regulations. Previous literature has found evidence that cross-listing can improve firms’...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2011-06-01
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| Series: | China Journal of Accounting Research |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309111000049 |