Do countries matter for voluntary disclosure? Evidence from cross-listed firms in the US

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Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing (2016, unknown): “Similarly, after cross-listing in the U.S., firms from 40 countries were more likely to follow the U.S. practice of voluntarily disclosing management earnings 13 forecasts (Shi, Magnan, and Kim, 2012).”
Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review (2017, background): “…contextual factors, the concerns of speci ﬁ c stakeholders, for example, regulators (Neu et al., 1998; Cormier & Magnan, 1999; Chih et al., 2010; Shi et al., 2012), shareholders (Neu et al. , 1998; Toms, 2002; Thorne et al., 2014), creditors (Roberts, 1992; Oh et al., 2011), investors…”
An institution-based view of executive compensation: A multilevel meta-analytic test (2012, background): “Other studies have focused on informational strategy issues such as voluntary disclosures (Shi et al., 2012), earnings quality (Kanagaretnam, Lim, & Lobo, 2011), and financial reporting credibility (Hope et al.”
The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries (2018, background): “…disclosure, emanating largely from domestic stakeholder groups – including regulators (Neu et al., 1998; Cormier & Magnan, 1999; Chih et al., 2010; Shi et al., 2012), shareholders (see Neu et al., 1998; Toms, 2002; Thorne et al., 2014), creditors (Roberts, 1992; Oh et al., 2011), investors…”