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Economic Effects of Transparency in International Equity Markets: A Review and Suggestions for Future Research
Mark H. Lang
University of North Carolina at Chapel Hill
Mark G. Maffett
University of Chicago - Booth School of Business
March 31, 2011
Foundations and Trends in Accounting, Vol. 5, No. 3, pp. 175-241, 2010
Abstract:
In this paper we discuss the existing accounting literature on the real effects of financial reporting transparency in international equity markets, present aspects of an international setting that make it a fruitful environment for investigating these effects and suggest directions for future research.
Number of Pages in PDF File: 78
Keywords: transparency, liquidity, valuation, cost of capital
JEL Classification: G15, G32, K22, M41
Accepted Paper Series
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Date posted: September 30, 2010
; Last revised: September 19, 2012
Suggested CitationLang, Mark H. and Maffett, Mark G., Economic Effects of Transparency in International Equity Markets: A Review and Suggestions for Future Research (March 31, 2011). Foundations and Trends in Accounting, Vol. 5, No. 3, pp. 175-241, 2010. Available at SSRN: http://ssrn.com/abstract=1684195
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