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Do countries matter for voluntary disclosure? Evidence from cross-listed firms in the US

Shi, Yaqi, Magnan, Michel, Kim, Jeong-Bon

Journal of International Business Studies · 2012 · Volume 43 · Issue 2

DOI: 10.1057/jibs.2011.38

Abstract

This paper explores the likelihood and consequences of voluntary disclosure (proxied by management earnings forecasts) for a sample of 1005 cross-listed fi

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