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The Effect of SEC Disclosure Regulation Regarding Audit Committees' Financial Experts on Foreign Private Issuers Cross-Listed on U.S. Securities Exchanges.
- Source :
- Journal of International Accounting Research; 2016, Vol. 15 Issue 2, p27-29, 3p
- Publication Year :
- 2016
-
Abstract
- The article examines the stock price reaction of foreign private issuers (FPIs) cross-listed in the U.S. to the key events that lead to the passage of Section 407 of the U.S. Sarbanes-Oxley Act (SOX). Topics discussed include FPIs experience negative return in the U.S. market than they do in their respective domestic countries, need of examining whether investors in different markets consider the cost-benefit analysis differently and comparison of between the stock returns of the FPIs in U.S.
Details
- Language :
- English
- ISSN :
- 15426297
- Volume :
- 15
- Issue :
- 2
- Database :
- Complementary Index
- Journal :
- Journal of International Accounting Research
- Publication Type :
- Academic Journal
- Accession number :
- 118906428
- Full Text :
- https://doi.org/10.2308/jiar-10500