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18.97.14.86
18.97.14.86
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Excellent Accredited SCOPUS
Research Articles : Cross-Listing and Capital Investment Decisions
( Sam Han ) , ( Don Herrmann ) , ( Tony Kang ) , ( Michael Wolfe )
UCI I410-ECN-0102-2015-300-002019438

This study examines how cross-listing in the U.S. relates to the efficiency of capital investment decisions. We find that U.S. cross-listed firms exhibit greater investment efficiency than foreign firms not cross-listing in the U.S. We then explore whether this finding is related to the type of cross-listing (exchange vs. non-exchange) and the strength of the home country disclosure environment. We observe a stronger association between cross-listing and investment efficiency for exchange-listed ADRs, subject to U.S. disclosure and enforcement requirements, than for non-exchange listed ADRs. We further find that this association is largely concentrated in exchange-listed firms from weaker home country disclosure environments where the potential benefits of cross-listing in the U.S. are greater. Our findings provide new evidence regarding the possible internal benefits to cross-listing. For instance, we provide evidence that actual managerial decisions, specifically capital investment efficiency, are associated with cross-listing.

I. Introduction
II. Background and Hypotheses Development
III. Research Design
IV. Empirical Results
V. Sensitivity Analysis
IV. Conclusion
REFERENCES
[자료제공 : 네이버학술정보]
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