Incorporating Field Data into Archival Research

27 Pages Posted: 14 Feb 2014 Last revised: 14 Mar 2015

See all articles by Eugene F. Soltes

Eugene F. Soltes

Harvard University - Business School (HBS)

Date Written: January 24, 2014


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.

Suggested Citation

Soltes, Eugene F., Incorporating Field Data into Archival Research (January 24, 2014). Journal of Accounting Research, Vol. 52, No. 2, 2014, Available at SSRN: or

Eugene F. Soltes (Contact Author)

Harvard University - Business School (HBS) ( email )

Soldiers Field Road
Morgan 270C
Boston, MA 02163
United States

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