個案資料
了解個案內容與學習目標,選擇授課教師及使用課程。
Note on Depositary Receipts
內容大綱
Provides an introduction to depositary receipts. Recently, these instruments have been used with increasing frequency by firms seeking to list their shares on stock exchanges in other countries, especially in the United States. Describes different types of depositary receipts and comments on their prevalence over time. Also discusses issues that managers need to consider when contemplating the issuance of American Depositary Receipts (ADRs).