Home country investor protection, ownership structure and cross-listed firms' compliance with SOX-mandated internal control deficiency disclosures
We examine whether home country investor protection and ownership structure affect cross-listed firms' compliance with SOX-mandated internal control deficiency (ICD) disclosures. We develop a proxy for the likelihood of cross-listed firms' ICD misreporting during the Section 302 reporting...
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| Main Authors: | , , |
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| Other Authors: | |
| Format: | Article |
| Language: | English |
| Published: |
2014
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| Subjects: | |
| Online Access: | https://hdl.handle.net/10356/99387 http://hdl.handle.net/10220/24066 |
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| Institution: | Nanyang Technological University |
| Language: | English |