Abstract

http://ssrn.com/abstract=1684195
 
 

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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

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Date posted: September 30, 2010 ; Last revised: September 19, 2012

Suggested Citation

Lang, 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

Contact Information

Mark H. Lang
University of North Carolina at Chapel Hill ( email )
Kenan-Flagler Business School
McColl Building
Chapel Hill, NC 27599-3490
United States
919-962-1644 (Phone)
919-962-4727 (Fax)

Mark G. Maffett (Contact Author)
University of Chicago - Booth School of Business ( email )
5807 S. Woodlawn Avenue
Chicago, IL 60637
United States

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