We would like to thank Standard & Poor's and Amra Balic, Sandeep Patel, George Dallas, and Ian Byrne for assistance with the Transparency and Disclosure Survey. We would also like to thank Dennis Campbell, Gregory Miller, Edward Riedl, the editor (Ray Ball), an anonymous referee, Brian Bushee (the discussant), and participants at the Work in Process seminar at Harvard Business School, the 2003 Journal of Accounting Research conference, and the Burton Workshop at Columbia Business School. The research assistance of Chris Allen, Sarah Eriksen, Bryan Lincoln, Kathleen Ryan, Sarah Woolverton, and James Zeitler is gratefully acknowledged. We are grateful for the funding of this research by the Harvard Business School. We thank IBES for providing data on analyst following.
Disclosure Practices of Foreign Companies Interacting with U.S. Markets
Article first published online: 15 APR 2004
Journal of Accounting Research
Volume 42, Issue 2, pages 475–508, May 2004
How to Cite
KHANNA, T., PALEPU, K. G. and SRINIVASAN, S. (2004), Disclosure Practices of Foreign Companies Interacting with U.S. Markets. Journal of Accounting Research, 42: 475–508. doi: 10.1111/j.1475-679X.2004.00146.x
- Issue published online: 15 APR 2004
- Article first published online: 15 APR 2004
- Received 9 January 2003; accepted 18 November 2003
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