@article{281e380a7be64e3c811ed054027977f8,
title = "20-F Reconciliation Requirement: A Review of the Literature Before and After Its Elimination",
author = "Shariful Islam and Stammerjohan, \{William W.\}",
note = "Posted: 22 Oct 2017 Last revised: 2 Mar 2019 Date Written: September 29, 2018 This paper reviews the literature of 20-F reconciliation requirement for cross listed firms in the US. Specifically, the review is divided into two parts - one involving the literature until the elimination of the reconciliation requirement and the other involving the literature documenting the effects of the elimination of the reconciliation requirement.",
year = "2018",
month = sep,
day = "29",
doi = "10.2139/ssrn.3054951",
language = "American English",
journal = "Social Science Research Network",
}