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Cited by 391

The DOI matches its Crossref record; 43 of the 43 references it cites were found in a registry or an index.

Disclosure Practices of Foreign Companies Interacting with U.S. Markets

Open access
KHANNA, TARUN, PALEPU, KRISHNA G., SRINIVASAN, SURAJ·2004·Journal of Accounting Research
DOI 10.1111/j.1475-679x.2004.00146.x
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Abstract

We analyze the disclosure practices of companies as a function of their interaction with U.S. markets for a group of 794 firms from 24 countries in the Asia‐Pacific and Europe. Our analysis uses the Transparency and Disclosure scores developed recently by Standard & Poor's. These scores rate the disclosure of companies from around the world using U.S. disclosure practices as an implicit benchmark. Results show a positive association between these disclosure scores and a variety of market interaction measures, including U.S. listing, U.S. investment flows, exports to, and operations in the United States. Trade with the United States at the country level, however, has an insignificant relationship with the disclosure scores. Our empirical analysis controls for the previously documented association between disclosure and firm size, performance, and country legal origin. Our results are broadly consistent with the hypothesis that cross‐border economic interactions are associated with similarities in disclosure and governance practices.

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Metadata

Authors
KHANNA, T., PALEPU, K. G., & SRINIVASAN, S.
Venue
Journal of Accounting Research
Publisher
Wiley
Published
2004-04-15
Volume
42
Issue
2
Pages
475-508
ISSN
  • 0021-8456 (ISSN-L)
  • 1475-679X
DOI
10.1111/j.1475-679x.2004.00146.x
OpenAlex
W3123470813
Cited by
391
References
43
FWCI
73.58
Type
journal article
Language
en
Open access
green

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CoChat. (2026). Citation check: Disclosure Practices of Foreign Companies Interacting with U.S. Markets. https://app.cochat.ai/papers/10.1111/j.1475-679x.2004.00146.x
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KHANNA, T., PALEPU, K. G., & SRINIVASAN, S. (2004). Disclosure Practices of Foreign Companies Interacting with U.S. Markets. Journal of Accounting Research. https://doi.org/10.1111/j.1475-679x.2004.00146.x

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Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.