Foreign Stock Listings: Benefits, Costs, and the Accounting Poiicy Dilemma

Gary C. Biddle · Shahrokh M. Saudagaran

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Auditing, Earnings Management, Governance Corporate Finance and Governance Accounting Theory and Financial Reporting

Abstract

As firms enter foreign markets for customers and capital, accounting practitioners must wrestle with cross-border differences in languages, customs, accounting conventions, and auditing standards. Stock exchanges in the U.S. claim that they are at a competitive disadvantage because stringent U.S. reporting requirements discourage foreign firms from listing here.This study presents evidence on three key questions raised by these developments:(1) What are the benefits and costs to listing on a foreign stock exchange?(2) Tb what extent do accounting disclosure requirements influence foreign listing decisions?(3) What are the accounting policy issues posed by foreign stock exchange Ustings and how have regulatory authorities responded?

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1994International Accounting: A Quest for Research*2012The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers 1998International Harmonisation: He Who Pays the Piper Calls the Tune 2010The issuance of convertible bonds and earnings management: evidence from Taiwan 2012The determinants of overseas listing decisions: Evidence from Chinese H-share companies

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