Asymmetric benchmarking in bank credit rating

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The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa (2019, methodology): “Similarly, using a sample of 1,005 foreign cross-listed companies in the US from forty countries between 1996 and 2005, Shi, Magnan, and Kim (2012) report that home country governance and ownership structures have a positive relationship with foreign cross-listed ﬁ rms ’ disclosure level.”