The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers

Giorgio Gotti · Stacy A. Mastrolia

17 citations0/0 files storedThe International Journal of Accounting

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

Abstract

We test for differences in financial reporting quality between companies that are required to file periodically with the SEC and those that are exempted from filing reports with the SEC under Rule 12g3-2(b). We examine three earnings quality measures: conservatism, abnormal accruals, and the predictability of earnings. Our results, for all three measures, show different financial reporting quality for companies that file with the SEC than for companies exempt from the filing requirements. This paper provides empirical evidence of a link between filing with the SEC and financial reporting quality for foreign firms.

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References

1998Law and Finance 1991Earnings Management During Import Relief Investigations 1997Industry costs of equity 1997The conservatism principle and the asymmetric timeliness of earnings1 2008The law and economics of self-dealing 2006What Works in Securities Laws?2003Conservatism in Accounting Part I: Explanations and Implications 1996Law and Finance

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