Skip to Main Content
HBS Home
  • About
  • Academic Programs
  • Alumni
  • Faculty & Research
  • Baker Library
  • Giving
  • Harvard Business Review
  • Initiatives
  • News
  • Recruit
  • Map / Directions
Faculty & Research
  • Faculty
  • Research
  • Featured Topics
  • Academic Units
  • …→
  • Harvard Business School→
  • Faculty & Research→
Publications
Publications
  • May 2014
  • Article
  • Journal of Accounting Research

Incorporating Field Data into Archival Research

By: Eugene F. Soltes
  • Format:Print
ShareBar

Abstract

I explore the use of field data in conjunction with archival evidence by examining Iliev, Miller, and Roth's (2014) analysis of an amendment to the Securities Exchange Act of 1934. This regulatory amendment allowed depositary banks to cross-list firms without the cooperation of foreign issuers. Iliev, Miller, and Roth (2014) argue that the regulation failed to fulfill its intended purpose and imposed significant costs on foreign firms for the benefit of depositary banks. Drawing on evidence from lawyers, issuers, depositary banks, and regulators involved in the design and implementation of the amendment, I describe a more optimistic assessment of the amendment and its effects on capital markets. I conclude by discussing opportunities for field data in financial reporting and disclosure research.

Keywords

Analytics and Data Science; Research; Financial Reporting

Citation

Soltes, Eugene F. "Incorporating Field Data into Archival Research." Journal of Accounting Research 52, no. 2 (May 2014): 521–540.
  • SSRN
  • Find it at Harvard

About The Author

Eugene F. Soltes

Accounting and Management
→More Publications

More from the Author

    • 2022
    • Faculty Research

    Corporate Criminal Investigations and Prosecutions

    By: Leo R. Tsao, Daniel S. Kahn and Eugene F. Soltes
    • December 2021
    • Faculty Research

    Should I Stay or Should I Go? Assessing Risk in Carlos Ghosn's International Escape

    By: Eugene F. Soltes, Grace Liu and Muneeb Ahmed
    • Journal of Empirical Legal Studies

    Is ‘Not Guilty’ the Same as ‘Innocent’? Evidence from SEC Financial Fraud Investigations

    By: Eugene F. Soltes and David H. Solomon
More from the Author
  • Corporate Criminal Investigations and Prosecutions By: Leo R. Tsao, Daniel S. Kahn and Eugene F. Soltes
  • Should I Stay or Should I Go? Assessing Risk in Carlos Ghosn's International Escape By: Eugene F. Soltes, Grace Liu and Muneeb Ahmed
  • Is ‘Not Guilty’ the Same as ‘Innocent’? Evidence from SEC Financial Fraud Investigations By: Eugene F. Soltes and David H. Solomon
ǁ
Campus Map
Harvard Business School
Soldiers Field
Boston, MA 02163
→Map & Directions
→More Contact Information
  • Make a Gift
  • Site Map
  • Jobs
  • Harvard University
  • Trademarks
  • Policies
  • Accessibility
  • Digital Accessibility
Copyright © President & Fellows of Harvard College