Ann Ling-Ching Chan, Audrey Wen-hsin Hsu, Edward Lee
The article presents a study on how the mandatory adoption of International Financial Reporting Standards (IFRS) affects credit ratings for foreign business enterprises which are cross-listed in the U.S. as of 2011. Topics include the effect of accounting quality on credit ratings of firms; accounting disclosure and transparency in foreign firms with operations in the U.S.; and equity and debt financing as a source of capital for foreign firms in the U.S. market.
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