Abstract

http://ssrn.com/abstract=2394657
 


 



Incorporating Field Data into Archival Research


Eugene F. Soltes


Harvard Business School

January 24, 2014


Abstract:     
I explore the use of field data in conjunction with archival evidence by examining Iliev, Miller, and Roth’s [2014] analysis of an amendment to the Securities Exchange Act of 1934. This regulatory amendment allowed depositary banks to cross-list firms without the cooperation of foreign issuers. Iliev, Miller, and Roth [2014] argue that the regulation failed to fulfill its intended purpose and imposed significant costs on foreign firms for the benefit of depositary banks. Drawing on evidence from lawyers, issuers, depositary banks, and regulators involved in the design and implementation of the amendment, I describe a more optimistic assessment of the amendment and its effects on capital markets. I conclude by discussing opportunities for field data in financial reporting and disclosure research.

Number of Pages in PDF File: 27

working papers series





Download This Paper

Date posted: February 14, 2014 ; Last revised: March 27, 2014

Suggested Citation

Soltes, Eugene F., Incorporating Field Data into Archival Research (January 24, 2014). Available at SSRN: http://ssrn.com/abstract=2394657 or http://dx.doi.org/10.2139/ssrn.2394657

Contact Information

Eugene F. Soltes (Contact Author)
Harvard Business School ( email )
Boston, MA 02163
United States
Feedback to SSRN


Paper statistics
Abstract Views: 537
Downloads: 106
Download Rank: 153,249

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo6 in 0.454 seconds