We appreciate helpful comments and suggestions from an anonymous referee, the editor, Andrew Alford, Yakov Amihud, Gary Braun, Richard Briston, Sanford Gunn, Ole-Kristian Hope, Thomas Krantz, Christian Leuz, Richard Meier, Dick Mikaliunas, Estella Ng, Oded Palmon, Gim Seow, Larry Southwick, Sam Tiras, Ro Verrecchia, and workshop participants at the University of Connecticut, the State University of New York at Albany, the State University of New York at Buffalo, Rutgers University, the Journal of Accounting Research Conference (May, 2004), the European Accounting Association 2003 Annual Congress, the American Accounting Association 2002 Annual Meetings, the 13th Annual Conference on Financial Economics and Accounting (University of Maryland, November, 2002), the World Federation of Exchanges' Forum on Managing Exchanges in Emerging Economies (Kuala Lumpur, December, 2002), and the University of Michigan Business School William Davidson Institute Conference on Accounting in Transition Economies (April, 2000). We are grateful for research support and data provided by the Tuck School of Business at Dartmouth College, The Ohio State University, Rutgers University, The State University of New York at Buffalo, and the World Federation of Exchanges.
Stock Exchange Disclosure and Market Development: An Analysis of 50 International Exchanges
Article first published online: 27 MAR 2006
Journal of Accounting Research
Volume 44, Issue 3, pages 437–483, June 2006
How to Cite
FROST, C. A., GORDON, E. A. and HAYES, A. F. (2006), Stock Exchange Disclosure and Market Development: An Analysis of 50 International Exchanges. Journal of Accounting Research, 44: 437–483. doi: 10.1111/j.1475-679X.2006.00208.x
- Issue published online: 27 MAR 2006
- Article first published online: 27 MAR 2006
- Received 2 January 2002; accepted 16 September 2005
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