Accepted by Jeffrey Pittman. We would like to thank the two reviewers and especially Jeffrey A. Pittman (editor) for their constructive suggestions. Earlier versions of the paper have benefited from the comments and suggestions of Zhihong Chen, Mark DeFond, Gilles Hilary, Mingyi Hung, Christo Karuna, Bin Ke, Clive Lennox, Chul Park, Mort Pincus, Siew Hong Teoh, T.J. Wong, Jerry Zimmerman. and seminar participants at the 2007 American Accounting Association FARS Midyear Conference, Baruch College, University of California–Irvine, China Europe International Business School, the Chinese University of Hong Kong, Fudan University, Hong Kong City University, HKUST, National Taiwan University, Singapore Management University, University of Arizona, University of Houston, University of Maryland, and the University of Texas at Dallas. We are also grateful to Ellen Hui Ling Lin for providing us with the international IPO sample and to Carol Frost, Elizabeth Gordon, and Andrew Hayes for providing us with their international stock exchange disclosure data. Thomas Walker gratefully acknowledges the financial assistance provided by the Canadian Social Sciences and Humanities Research Council, the Laurentian Bank of Canada, and Germany’s Alexander von Humboldt Foundation. Charles Shi wishes to express his appreciation for the financial support of the start-up grant from the School of Business, National University of Singapore.
Does Disclosure Regulation Work? Evidence from International IPO Markets*
Article first published online: 14 AUG 2012
© 2012 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 30, Issue 1, pages 356–387, Spring 2013 (March)
How to Cite
Shi, C., Pukthuanthong, K. and Walker, T. (2013), Does Disclosure Regulation Work? Evidence from International IPO Markets. Contemporary Accounting Research, 30: 356–387. doi: 10.1111/j.1911-3846.2012.01158.x
- Issue published online: 18 MAR 2013
- Article first published online: 14 AUG 2012
- Accepted manuscript online: 17 JAN 2012 05:13PM EST
Options for accessing this content:
- If you have access to this content through a society membership, please first log in to your society website.
- If you would like institutional access to this content, please recommend the title to your librarian.
- Login via other institutional login options http://onlinelibrary.wiley.com/login-options.
- You can purchase online access to this Article for a 24-hour period (price varies by title)
- If you already have a Wiley Online Library or Wiley InterScience user account: login above and proceed to purchase the article.
- New Users: Please register, then proceed to purchase the article.
Login via OpenAthens
Search for your institution's name below to login via Shibboleth.
Registered Users please login:
- Access your saved publications, articles and searches
- Manage your email alerts, orders and subscriptions
- Change your contact information, including your password
Please register to:
- Save publications, articles and searches
- Get email alerts
- Get all the benefits mentioned below!