{"id":"https://openalex.org/W2033955145","doi":"https://doi.org/10.1016/j.intacc.2011.12.002","title":"The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers","display_name":"The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers","publication_year":2012,"publication_date":"2012-02-04","ids":{"openalex":"https://openalex.org/W2033955145","doi":"https://doi.org/10.1016/j.intacc.2011.12.002","mag":"2033955145"},"language":"en","primary_location":{"id":"doi:10.1016/j.intacc.2011.12.002","doi":"https://doi.org/10.1016/j.intacc.2011.12.002","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.intacc.2011.12.002","pdf_url":null,"source":{"id":"https://openalex.org/S5835822","display_name":"The International Journal of Accounting","issn_l":"0020-7063","issn":["0020-7063","1094-4060","1879-2251","2213-3933"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The International Journal of Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1275924","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5024313663","display_name":"Giorgio Gotti","orcid":"https://orcid.org/0000-0001-8662-1710","observed_orcids":["https://orcid.org/0000-0001-8662-1710"]},"institutions":[{"id":"https://openalex.org/I164936912","display_name":"The University of Texas at El Paso","ror":"https://ror.org/04d5vba33","country_code":"US","type":"education","lineage":["https://openalex.org/I164936912"]},{"id":"https://openalex.org/I33434090","display_name":"University of Massachusetts Boston","ror":"https://ror.org/04ydmy275","country_code":"US","type":"education","lineage":["https://openalex.org/I33434090"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Giorgio Gotti","raw_affiliation_strings":["The University of Texas at El Paso, United States","[University of Massachusetts, Boston]"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University of Texas at El Paso, United States","institution_ids":["https://openalex.org/I164936912"]},{"raw_affiliation_string":"[University of Massachusetts, Boston]","institution_ids":["https://openalex.org/I33434090"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5068700236","display_name":"Stacy A. Mastrolia","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I131221577","display_name":"Bucknell University","ror":"https://ror.org/00fc1qt65","country_code":"US","type":"education","lineage":["https://openalex.org/I131221577"]},{"id":"https://openalex.org/I75027704","display_name":"University of Tennessee at Knoxville","ror":"https://ror.org/020f3ap87","country_code":"US","type":"education","lineage":["https://openalex.org/I75027704"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Stacy Mastrolia","raw_affiliation_strings":["Bucknell University, United States","#N##TAB##TAB##TAB##TAB# University of Tennessee#N##TAB##TAB##TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bucknell University, United States","institution_ids":["https://openalex.org/I131221577"]},{"raw_affiliation_string":"#N##TAB##TAB##TAB##TAB# University of Tennessee#N##TAB##TAB##TAB#","institution_ids":["https://openalex.org/I75027704"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5068700236"],"corresponding_institution_ids":["https://openalex.org/I131221577","https://openalex.org/I75027704"],"apc_list":{"value":1800,"currency":"USD","value_usd":1800},"apc_paid":null,"fwci":12.3805,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":{"value":0.98022599,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"47","issue":"1","first_page":"44","last_page":"71"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.9660000205039978},{"id":"https://openalex.org/keywords/foreign-private-issuers","display_name":"foreign private issuers","score":0.8999999761581421},{"id":"https://openalex.org/keywords/earnings-quality","display_name":"earnings quality","score":0.675000011920929},{"id":"https://openalex.org/keywords/conservatism","display_name":"conservatism","score":0.7620000243186951},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.9980000257492065},{"id":"https://openalex.org/keywords/earnings-predictability","display_name":"earnings predictability","score":0.9860000014305115}],"concepts":[{"id":"https://openalex.org/C138170105","wikidata":"https://www.wikidata.org/wiki/Q1337949","display_name":"Issuer","level":2,"score":0.7743246555328369},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7429741024971008},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.6977092623710632},{"id":"https://openalex.org/C2776218570","wikidata":"https://www.wikidata.org/wiki/Q5326947","display_name":"Earnings quality","level":4,"score":0.651124119758606},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5967010259628296},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5960230827331543},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.580424964427948},{"id":"https://openalex.org/C96640997","wikidata":"https://www.wikidata.org/wiki/Q5163004","display_name":"Conservatism","level":3,"score":0.5760622620582581},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5240911841392517},{"id":"https://openalex.org/C197640229","wikidata":"https://www.wikidata.org/wiki/Q2534066","display_name":"Predictability","level":2,"score":0.47964006662368774},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.05576607584953308},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1016/j.intacc.2011.12.002","doi":"https://doi.org/10.1016/j.intacc.2011.12.002","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.intacc.2011.12.002","pdf_url":null,"source":{"id":"https://openalex.org/S5835822","display_name":"The International Journal of Accounting","issn_l":"0020-7063","issn":["0020-7063","1094-4060","1879-2251","2213-3933"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The International Journal of Accounting","raw_type":"journal-article"},{"id":"mag:2033955145","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1275924","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:RePEc:eee:accoun:v:47:y:2012:i:1:p:44-71","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0020706311001142","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"mag:2033955145","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1275924","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320332222","display_name":"University of Illinois at Urbana-Champaign","ror":"https://ror.org/047426m28"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":31,"referenced_works":["https://openalex.org/W1485905348","https://openalex.org/W1563647428","https://openalex.org/W1986187321","https://openalex.org/W2021963243","https://openalex.org/W2033076206","https://openalex.org/W2043835608","https://openalex.org/W2044986032","https://openalex.org/W2047134779","https://openalex.org/W2050322029","https://openalex.org/W2063346702","https://openalex.org/W2082471173","https://openalex.org/W2096718584","https://openalex.org/W2103574920","https://openalex.org/W2133856033","https://openalex.org/W2139122730","https://openalex.org/W2161531238","https://openalex.org/W2216341064","https://openalex.org/W2891145393","https://openalex.org/W3089937822","https://openalex.org/W3121170839","https://openalex.org/W3121241110","https://openalex.org/W3121504762","https://openalex.org/W3121759882","https://openalex.org/W3122826577","https://openalex.org/W3123435704","https://openalex.org/W3124397182","https://openalex.org/W3124868258","https://openalex.org/W3125392872","https://openalex.org/W3125469707","https://openalex.org/W3125935778","https://openalex.org/W4235204137"],"related_works":["https://openalex.org/W2083807070","https://openalex.org/W4238310564","https://openalex.org/W1573074074","https://openalex.org/W2085819687","https://openalex.org/W3130042669","https://openalex.org/W2114464085","https://openalex.org/W2160879539","https://openalex.org/W2794461394","https://openalex.org/W2970406454","https://openalex.org/W2972076174"],"abstract_inverted_index":{"We":[0,33],"test":[1],"for":[2,49,58,66,90],"differences":[3],"in":[4],"financial":[5,55,87],"reporting":[6,56,88],"quality":[7,37,57,89],"between":[8,81],"companies":[9,59,67],"that":[10,21,60],"are":[11,22],"required":[12],"to":[13],"file":[14,61],"periodically":[15],"with":[16,27,62,83],"the":[17,28,43,63,70,84],"SEC":[18,29,64,85],"and":[19,42,86],"those":[20],"exempted":[23],"from":[24,69],"filing":[25,71,82],"reports":[26],"under":[30],"Rule":[31],"12g3-2(b).":[32],"examine":[34],"three":[35,51],"earnings":[36],"measures:":[38],"conservatism,":[39],"abnormal":[40],"accruals,":[41],"predictability":[44],"of":[45,78],"earnings.":[46],"Our":[47],"results,":[48],"all":[50],"measures,":[52],"show":[53],"different":[54],"than":[65],"exempt":[68],"requirements.":[72],"This":[73],"paper":[74],"provides":[75],"empirical":[76],"evidence":[77],"a":[79],"link":[80],"foreign":[91],"firms.":[92]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
