Das International Accounting Standards Board (IASB) hat sich in diesen zwanzig Jahren als
Anbieter weltweit einheitlicher Rechnungslegungsregeln fest etabliert. Es hat sich zum Ziel …

Purpose–Financial markets' integration and technological advances in equity trading may
have reduced the potential benefits from listing a firm's shares on a foreign exchange …

This study provides a detailed analysis of the impact of financial sanctions on publicly traded
companies. We consider the effect of imposing and lifting sanctions on the target country's …

States with large markets routinely compete with one another to shield domestic regulatory
policies from global pressure, export their rules to other jurisdictions, and provide their firms …

This study investigates whether compliance with the Sarbanes–Oxley Act of 2002 (SOX)
sections 302 (financial reporting) and 404 (internal controls) enhances both corporate …

This paper examines the role of culture in the choice of the destination market for cross‐
listing firms. We argue that firms cross‐list in markets with greater cultural similarities …

Accounting plays a distinct role in a firm's governance system and has evolved in a specific
institutional setting over time to meet the contractual demands of various stakeholders …

This study examines whether and how the mandatory adoption of international financial
reporting standards (IFRS) affects a firm's cross-delisting decision. Using a comprehensive …

Purpose: The research focuses on studying the implementation of the forced delisting
mechanism in go-private corporate actions in Indonesia by comparing studies with other …

Purpose This paper investigates the distinctive role of the US stock exchanges in the
process of international consolidation. Besides the USA's leading role in financial markets …