[go: up one dir, main page]
More Web Proxy on the site http://driver.im/
create a website
How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality. (2003). Lang, Mark ; Raedy, Jana Smith ; Yetman, Michelle Higgins.
In: Journal of Accounting Research.
RePEc:bla:joares:v:41:y:2003:i:2:p:363-386.

Full description at Econpapers || Download paper

Cited: 139

Citations received by this document

Cites: 19

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Mapping the Themes Underlying the Literature on Cross-Listing of Shares—A Contemporary Corporate Strategy of Sustainable Growth. (2023). Rafique, Amir ; Haseeb, Abdul ; Ahmad, Muhammad Munir ; Hayat, Mustansar ; Quddoos, Muhammad Umer ; Lei, Qiuyuan.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2023:i:12:p:9316-:d:1167179.

    Full description at Econpapers || Download paper

  2. Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy. (2023). Thomas, Wayne ; Shu, Sydney Qing ; Lei, Lijun ; Christensen, Brant.
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:106:y:2023:i:c:s0361368222000708.

    Full description at Econpapers || Download paper

  3. Homemade international diversification under economic policy uncertainty. (2023). Zhou, YI ; Zhang, Chunqiu ; Fang, Junxiong ; Chen, Jing.
    In: Journal of Financial Research.
    RePEc:bla:jfnres:v:46:y:2023:i:1:p:31-62.

    Full description at Econpapers || Download paper

  4. Construct validity in accruals quality research. (2022). Giedt, Jenny Zha ; Sloan, Richard G ; Nezlobin, Alexander.
    In: LSE Research Online Documents on Economics.
    RePEc:ehl:lserod:112165.

    Full description at Econpapers || Download paper

  5. The impact of Robinhood traders on the volatility of cross-listed securities. (2022). DeLisle, Jared ; Baig, Ahmed S ; Aharon, David Y.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:60:y:2022:i:c:s0275531922000071.

    Full description at Econpapers || Download paper

  6. Is cross-listing a panacea for improving earnings quality? The case of H- and B-share firms in China. (2022). Thewissen, James ; Xu, Serene ; Chen, Shimin ; Arslan-Ayaydin, Ozgur.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:81:y:2022:i:c:s1057521922000813.

    Full description at Econpapers || Download paper

  7. Does cross?border acquisition reduce earnings management of emerging market acquirers? Evidence from India. (2022). Lukose, Jijo ; Purayil, Priyesh Valiya.
    In: International Review of Finance.
    RePEc:bla:irvfin:v:22:y:2022:i:1:p:143-168.

    Full description at Econpapers || Download paper

  8. Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK. (2022). Nielsen, Christian ; Schaper, Stefan ; Simoni, Lorenzo.
    In: Abacus.
    RePEc:bla:abacus:v:58:y:2022:i:1:p:142-173.

    Full description at Econpapers || Download paper

  9. .

    Full description at Econpapers || Download paper

  10. Do inflowing sophisticated investors induce classification shifting? New evidence from market liberalisation in China. (2021). Chen, Jing ; Bu, Xiaoxia ; Lu, Junwei.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:61:y:2021:i:5:p:6193-6223.

    Full description at Econpapers || Download paper

  11. Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?. (2020). Halioui, Khamoussi ; Guermazi, Walid.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:52:y:2020:i:c:s0275531918309784.

    Full description at Econpapers || Download paper

  12. Investor protection, cross-listing and accounting quality. (2020). Jaafar, Aziz ; Ariff, Akmalia M ; Kamarudin, Khairul Anuar .
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:16:y:2020:i:1:s1815566919301195.

    Full description at Econpapers || Download paper

  13. Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis. (2020). Girardone, Claudia ; Alhaj-Ismail, Alaa ; Adwan, Sami.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:39:y:2020:i:c:s1061951820300215.

    Full description at Econpapers || Download paper

  14. IFRS and accounting quality: Additional evidence from Korea. (2020). Kim, Jeong Youn ; Key, Kimberly G.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:39:y:2020:i:c:s1061951820300070.

    Full description at Econpapers || Download paper

  15. Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms. (2020). Huang, Huichi ; Hsu, Hsiao-Tang ; Gordon, Elizabeth A.
    In: Advances in accounting.
    RePEc:eee:advacc:v:49:y:2020:i:c:s0882611020300419.

    Full description at Econpapers || Download paper

  16. Accounting conservatism and the profitability of corporate insiders. (2020). Garcia Osma, Beatriz ; Khalilov, Akram.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:47:y:2020:i:3-4:p:333-364.

    Full description at Econpapers || Download paper

  17. The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies. (2019). Giunta, Francesco ; Bini, Laura ; Simoni, Lorenzo.
    In: FINANCIAL REPORTING.
    RePEc:fan:frfrfr:v:html10.3280/fr2019-001003.

    Full description at Econpapers || Download paper

  18. Integrated reporting: An accounting disclosure tool for high quality financial reporting. (2019). Iatridis, George Emmanuel ; Magnis, Chris ; Pavlopoulos, Athanasios.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:49:y:2019:i:c:p:13-40.

    Full description at Econpapers || Download paper

  19. The real earnings management of cross-listing firms. (2019). Escobari, Diego ; Beckmann, Klaus S ; Ngo, Thanh.
    In: Global Finance Journal.
    RePEc:eee:glofin:v:41:y:2019:i:c:p:128-145.

    Full description at Econpapers || Download paper

  20. Country-level corruption and accounting choice: Research & development capitalization under IFRS. (2019). Tsoligkas, Fanis ; Tsalavoutas, Ioannis ; Slack, Richard ; Mazzi, Francesco.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:51:y:2019:i:5:s0890838919300241.

    Full description at Econpapers || Download paper

  21. Director–Liability–Reduction Laws and Conditional Conservatism. (2019). Basu, Sudipta ; Liang, YI.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:57:y:2019:i:4:p:889-917.

    Full description at Econpapers || Download paper

  22. The determinants and valuation effects of classification choice on the statement of cash flows. (2018). Charitou, Andreas ; Kopita, Anastasia ; Karamanou, Irene.
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:48:y:2018:i:6:p:613-650.

    Full description at Econpapers || Download paper

  23. From joint to single audits – audit quality differences and auditor pairings. (2018). Holm, Claus ; Thinggaard, Frank.
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:48:y:2018:i:3:p:321-344.

    Full description at Econpapers || Download paper

  24. Earnings management IFRS adoption in Brazilian and British companies. (2018). Beuren, Ilse Maria ; Klann, Roberto Carlos.
    In: International Journal of Disclosure and Governance.
    RePEc:pal:ijodag:v:15:y:2018:i:1:d:10.1057_s41310-018-0032-4.

    Full description at Econpapers || Download paper

  25. The Market Reaction to the Adoption of IFRS in the European Insurance Industry. (2018). Abdallah, Wissam ; Salama, Feras M.
    In: The Geneva Papers on Risk and Insurance - Issues and Practice.
    RePEc:pal:gpprii:v:43:y:2018:i:4:d:10.1057_s41288-018-0088-1.

    Full description at Econpapers || Download paper

  26. The Relationship between Unbilled Accounts Receivable and Financial Performance of Construction Contractors. (2018). Chi, Seokho ; You, Shira ; Jung, Minhyuk ; Hwang, Bon-Gang ; Yu, Ilhan.
    In: Sustainability.
    RePEc:gam:jsusta:v:10:y:2018:i:8:p:2679-:d:160910.

    Full description at Econpapers || Download paper

  27. A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment. (2018). Hong, Philip K ; van der Laan, Joyce ; Paik, Daniel Gyung.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:31:y:2018:i:c:p:74-89.

    Full description at Econpapers || Download paper

  28. Zombie Board: Board Tenure and Firm Performance. (2018). Hilary, Gilles ; Huang, Sterling.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:56:y:2018:i:4:p:1285-1329.

    Full description at Econpapers || Download paper

  29. .

    Full description at Econpapers || Download paper

  30. Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management. (2017). Ipino, Elisabetta ; Parbonetti, Antonio.
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:47:y:2017:i:1:p:91-121.

    Full description at Econpapers || Download paper

  31. Implementation the International Financial Reporting Standards as a Moderating Variable of the Relationship of Corporate Governance with Earnings Management. (2017). Komalasari, Agrianti.
    In: European Research Studies Journal.
    RePEc:ers:journl:v:xx:y:2017:i:3a:p:259-277.

    Full description at Econpapers || Download paper

  32. The Impact of Different Accounting Reporting Methods on the Informativeness of Research and Development Costs: IFRS Compared to U.S. GAAP. (2016). Dugan, Michael T ; Wheatley, Clark M ; Turner, Elizabeth H ; McEldowney, John E.
    In: Review of Pacific Basin Financial Markets and Policies (RPBFMP).
    RePEc:wsi:rpbfmp:v:19:y:2016:i:04:n:s0219091516500259.

    Full description at Econpapers || Download paper

  33. Comparability of financial reports: A literature review of most recent studies. (2016). Pantic, B.
    In: Working Papers.
    RePEc:sps:wpaper:6451.

    Full description at Econpapers || Download paper

  34. “Earnings Management” as a Factor for Underpricing Initial Public Offerings: Evidence from the Warsaw Stock Exchange (“Kreowanie wynikow” jako czynnik niedowartosciowania ceny akcji spolek IPO. (2016). Cieslik, Rafa .
    In: Problemy Zarzadzania.
    RePEc:sgm:pzwzuw:v:14:i:63:y:2016:p:103-112.

    Full description at Econpapers || Download paper

  35. Sneaking in the back door? An evaluation of reverse mergers and IPOs. (2016). Pollard, Troy .
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:47:y:2016:i:2:d:10.1007_s11156-015-0502-8.

    Full description at Econpapers || Download paper

  36. Labor protection and the privatization or partial privatization method. (2016). Belkhir, Mohamed ; Ben-Nasr, Hamdi.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:44:y:2016:i:c:p:305-322.

    Full description at Econpapers || Download paper

  37. Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks. (2016). Dimitropoulos, Panagiotis ; Leventis, Stergios ; Abdelsalam, Omneya ; Elnahass, Marwa.
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:132:y:2016:i:s:p:155-173.

    Full description at Econpapers || Download paper

  38. Real Earnings Management in Sales. (2016). Steenburgh, Thomas ; Chapman, Craig J ; Ahearne, Michael J ; Boichuk, Jeffrey P.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:54:y:2016:i:5:p:1233-1266.

    Full description at Econpapers || Download paper

  39. The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research. (2016). Leuz, Christian ; Wysocki, Peter D.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:54:y:2016:i:2:p:525-622.

    Full description at Econpapers || Download paper

  40. The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market. (2016). Lin, Zhijun ; Noronha, Carlos ; Liu, Ming.
    In: Abacus.
    RePEc:bla:abacus:v:52:y:2016:i:3:p:568-609.

    Full description at Econpapers || Download paper

  41. Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Christensen, Hans B. ; Zeng, Cheng ; Walker, Martin ; Lee, Edward.
    In: European Accounting Review.
    RePEc:taf:euract:v:24:y:2015:i:1:p:31-61.

    Full description at Econpapers || Download paper

  42. Earnings management and participation in accounting standard-setting. (2015). Palan, Stefan ; Königsgruber, Roland ; Konigsgruber, Roland.
    In: Central European Journal of Operations Research.
    RePEc:spr:cejnor:v:23:y:2015:i:1:p:31-52.

    Full description at Econpapers || Download paper

  43. Earnings Management, Country Governance, and Cross-listing. (2015). .
    In: Global Journal of Emerging Market Economies.
    RePEc:sae:emeeco:v:7:y:2015:i:1:p:4-20.

    Full description at Econpapers || Download paper

  44. Corporate Governance and Disclosure Practices in India: MNC Subsidiaries versus Domestic Cross-Listed Firms. (2015). Sapovadia, Vrajlal ; Madhani, Pankaj.
    In: MPRA Paper.
    RePEc:pra:mprapa:96043.

    Full description at Econpapers || Download paper

  45. EVOLUTION AND QUALITY OF FINANCIAL REPORTING IN ROMANIA: AN OVERVIEW FROM 1990 TO PRESENT. (2015). Mirela, Nichita ; Andra, Gajevszky .
    In: Annals of Faculty of Economics.
    RePEc:ora:journl:v:1:y:2015:i:1:p:949-958.

    Full description at Econpapers || Download paper

  46. Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime. (2015). Leuz, Christian ; Gipper, Brandon ; Maffett, Mark .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:21530.

    Full description at Econpapers || Download paper

  47. Litigation risk, information asymmetry and conditional conservatism. (2015). Elayan, Fayez ; Liu, Zhefeng.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:44:y:2015:i:4:p:581-608.

    Full description at Econpapers || Download paper

  48. The impact of board internationalization on earnings management. (2015). Oxelheim, Lars ; Hermes, Niels ; Hooghiemstra, Reginald ; Randoy, Trond.
    In: Research Report.
    RePEc:gro:rugsom:15010-i&o.

    Full description at Econpapers || Download paper

  49. How firms use corporate bond markets under financial globalization. (2015). Schmukler, Sergio ; Martinez Peria, Maria ; Levine, Ross ; Gozzi, Juan Carlos.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:58:y:2015:i:c:p:532-551.

    Full description at Econpapers || Download paper

  50. Timely Loss Recognition and the Value Relevance of the Romanian Listed Companies Considering the IFRS Approach. (2015). Dobre, Florin ; Ciobanu, Radu ; Brad, Laura.
    In: Journal of Accounting and Management Information Systems.
    RePEc:ami:journl:v:14:y:2015:i:4:p:732-747.

    Full description at Econpapers || Download paper

  51. Earnings quality of Taiwanese group firms. (2014). Yang, Yan-Jie ; Lin, Ruey-Ching ; Kweh, Qian Long.
    In: Asia-Pacific Journal of Accounting & Economics.
    RePEc:taf:raaexx:v:21:y:2014:i:2:p:134-156.

    Full description at Econpapers || Download paper

  52. Political Connections and Accounting Quality under High Expropriation Risk. (2014). Batta, George ; Heredia, Ricardo Sucre ; Weidenmier, Marc.
    In: European Accounting Review.
    RePEc:taf:euract:v:23:y:2014:i:4:p:485-517.

    Full description at Econpapers || Download paper

  53. The Ability of Global Stock Exchange Mechanisms to Mitigate Home Bias: Evidence from Euronext. (2014). Vulcheva, Maria ; Wang, Xue ; Pownall, Grace.
    In: Management Science.
    RePEc:inm:ormnsc:v:60:y:2014:i:7:p:1655-1676.

    Full description at Econpapers || Download paper

  54. Institutional incentives and earnings quality: The influence of government ownership in China. (2014). Liu, Xiang ; Bazaz, Mohammad ; Saidi, Reza.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:10:y:2014:i:3:p:248-261.

    Full description at Econpapers || Download paper

  55. Do cross-listers bond to U.S. markets? An examination of earnings quality around SOX. (2014). Lail, Bradley E.
    In: Advances in accounting.
    RePEc:eee:advacc:v:30:y:2014:i:2:p:354-366.

    Full description at Econpapers || Download paper

  56. Cost of Capital for Exempt Foreign Private Issuers: Information Risk Effect or Earnings Quality Effect? It Depends. (2014). Gotti, Giorgio ; Mastrolia, Stacy .
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:49:y:2014:i:2:p:190-220.

    Full description at Econpapers || Download paper

  57. The Value Relevance of Accounting Numbers Under International Financial Reporting Standards. (2014). Martinez, Diego Abellan ; Lin, Henghsiu .
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:24:y:2014:i:3:p:237-254.

    Full description at Econpapers || Download paper

  58. The Influence of Improvements in Accounting Standards on Earnings Management: The Case of IFRS. (2014). Madrid-Guijarro, Antonia ; Navarro-Garcia, Juan Carlos.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:24:y:2014:i:2:p:154-170.

    Full description at Econpapers || Download paper

  59. IAS/IFRS and Financial Reporting Quality: Lessons from the European Experience.. (2013). Palea, Vera.
    In: Department of Economics and Statistics Cognetti de Martiis. Working Papers.
    RePEc:uto:dipeco:201330.

    Full description at Econpapers || Download paper

  60. US cross-listing and corporate disclosure policy. (2013). Marhfor, Ahmed ; Cosset, Jean-Claude ; Charest, Guy ; Mzali, Bouchra.
    In: Journal of Multinational Financial Management.
    RePEc:eee:mulfin:v:23:y:2013:i:1:p:97-112.

    Full description at Econpapers || Download paper

  61. Voluntary disclosure practices by foreign firms cross-listed in the United States. (2013). Hope, Ole-Kristian ; Kim, Joung W ; Kang, Tony.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:9:y:2013:i:1:p:50-66.

    Full description at Econpapers || Download paper

  62. The impact of IFRS on accounting quality: Evidence from Greece. (2013). Kousenidis, Dimitrios ; Asteriou, Dimitrios ; Leventis, Stergios ; Dimitropoulos, Panagiotis E.
    In: Advances in accounting.
    RePEc:eee:advacc:v:29:y:2013:i:1:p:108-123.

    Full description at Econpapers || Download paper

  63. Foreign Private Issuers Application of IFRS Around the Elimination of the 20-F Reconciliation Requirement. (2013). Chiu, Tzu-Ting ; Lee, Yen-Jung .
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:48:y:2013:i:1:p:54-83.

    Full description at Econpapers || Download paper

  64. Do investors value cash flow stability of listed infrastructure funds?. (2012). Bitsch, Florian .
    In: CEFS Working Paper Series.
    RePEc:zbw:cefswp:20121.

    Full description at Econpapers || Download paper

  65. How firms use domestic and international corporate bond markets. (2012). Schmukler, Sergio ; Levine, Ross ; Gozzi, Juan Carlos ; Peria, Maria Soledad Martinez, .
    In: Policy Research Working Paper Series.
    RePEc:wbk:wbrwps:6209.

    Full description at Econpapers || Download paper

  66. How Firms Use Domestic and International Corporate Bond Markets. (2012). Schmukler, Sergio ; Martinez Peria, Maria ; Levine, Ross ; Gozzi, Juan Carlos ; Maria Soledad Martinez Peria, .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:17763.

    Full description at Econpapers || Download paper

  67. The role of corporate governance in earnings management: experience from US banks. (2012). Dimitropoulos, Panagiotis ; Leventis, Stergios.
    In: Journal of Applied Accounting Research.
    RePEc:eme:jaarpp:v:13:y:2012:i:2:p:161-177.

    Full description at Econpapers || Download paper

  68. Value Relevance of Book Value & Earnings Under the Local GAAP and IFRS: Evidence from Turkey. (2012). SUADIYE, Gulhan .
    In: Ege Academic Review.
    RePEc:ege:journl:v:12:y:2012:i:3:p:301-310.

    Full description at Econpapers || Download paper

  69. Alternative paths of convergence toward U.S. market and legal regulations: Cross-listing vs. merging with U.S. bidders. (2012). Georgieva, Dobrina ; Jandik, Tomas.
    In: Journal of Multinational Financial Management.
    RePEc:eee:mulfin:v:22:y:2012:i:5:p:230-251.

    Full description at Econpapers || Download paper

  70. The nature of the foreign listing premium: A cross-country examination. (2012). Sarkissian, Sergei ; Schill, Michael J..
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:36:y:2012:i:9:p:2494-2511.

    Full description at Econpapers || Download paper

  71. Accounting and stock market effects of international accounting standards adoption in an emerging economy. (2011). Elbannan, Mohamed.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:36:y:2011:i:2:p:207-245.

    Full description at Econpapers || Download paper

  72. Overseas listing and accounting conservatism: evidence from Chinese H-share companies. (2011). Cheng, Chia-Ling ; James, Kieran ; Kung, Fan-Hua .
    In: Asian Review of Accounting.
    RePEc:eme:arapps:v:19:y:2011:i:3:p:266-278.

    Full description at Econpapers || Download paper

  73. Board Monitoring and Earnings Management Pre- and Post-IFRS. (2011). Prencipe, Annalisa ; Mazzola, Pietro ; Marra, Antonio.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:46:y:2011:i:2:p:205-230.

    Full description at Econpapers || Download paper

  74. Why ‘Democracy’ anD ‘Drifter’ firms can have abnormal returns: the Joint importance of corporate Governance anD abnormal accruals in separatinG Winners from losers. (2011). Kee, Koon Boon .
    In: Bogazici Journal, Review of Social, Economic and Administrative Studies.
    RePEc:boz:journl:v:25:y:2011:i:1:p:3-55.

    Full description at Econpapers || Download paper

  75. MOBILE CORPORATE GOVERNANCE: A MODEL PROPOSAL FOR MODERN CORPORATE GOVERNANCE AND INVESTOR RELATIONS. (2011). Ergincan, Yakup .
    In: Bogazici Journal, Review of Social, Economic and Administrative Studies.
    RePEc:boz:journl:v:25:y:2011:i:1:p:171-200.

    Full description at Econpapers || Download paper

  76. Mandatory IFRS Reporting and Stock Price Informativeness. (2010). van der Meulen, S ; Khurana, I K ; Joos, P. P. M., ; Beuselinck, C. A. C., .
    In: Other publications TiSEM.
    RePEc:tiu:tiutis:ef72d273-639c-41d8-9c5c-5521d04fb353.

    Full description at Econpapers || Download paper

  77. Mandatory IFRS Reporting and Stock Price Informativeness. (2010). Joos, Philip ; Beuselinck, Christof ; Beuselinck, C. A. C., ; van der Meulen, S. ; Joos, P. P. M., ; Khurana, I. K..
    In: Discussion Paper.
    RePEc:tiu:tiucen:ef72d273-639c-41d8-9c5c-5521d04fb353.

    Full description at Econpapers || Download paper

  78. The Relative Importance of Firm and Country Characteristics for Earnings Quality around the World. (2010). Gaio, Cristina.
    In: European Accounting Review.
    RePEc:taf:euract:v:19:y:2010:i:4:p:693-738.

    Full description at Econpapers || Download paper

  79. Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian.
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256.

    Full description at Econpapers || Download paper

  80. Auditor Conservatism, Abnormal Accruals, and Going Concern Opinions. (2010). Muramiya, Katsuhiko ; Takada, Tomomi .
    In: Discussion Papers.
    RePEc:kbb:dpaper:2010-64.

    Full description at Econpapers || Download paper

  81. Country-specific institutional effects on ownership: concentration and performance of continental European firms. (2010). Krivogorsky, Victoria ; Grudnitski, Gary.
    In: Journal of Management & Governance.
    RePEc:kap:jmgtgv:v:14:y:2010:i:2:p:167-193.

    Full description at Econpapers || Download paper

  82. CONTENUS INFORMATIONNELS DU RESULTAT NET ET DES CAPITAUX PROPRES : QUELLE PERTINENCE APRES LINTRODUCTION DES NORMES IFRS : LE CAS DE LA FRANCE. (2010). Saadi, Tayeb .
    In: Post-Print.
    RePEc:hal:journl:hal-00481550.

    Full description at Econpapers || Download paper

  83. The issuance of convertible bonds and earnings management: evidence from Taiwan. (2010). .
    In: Review of Accounting and Finance.
    RePEc:eme:rafpps:v:9:y:2010:i:1:p:65-87.

    Full description at Econpapers || Download paper

  84. Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Schrand, Catherine ; Ge, Weili ; Dechow, Patricia .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401.

    Full description at Econpapers || Download paper

  85. The role of information and financial reporting in corporate governance and debt contracting. (2010). Armstrong, Christopher S. ; Guay, Wayne R. ; Weber, Joseph P..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234.

    Full description at Econpapers || Download paper

  86. Patterns of international capital raisings. (2010). Schmukler, Sergio ; Levine, Ross ; Gozzi, Juan Carlos.
    In: Journal of International Economics.
    RePEc:eee:inecon:v:80:y:2010:i:1:p:45-57.

    Full description at Econpapers || Download paper

  87. Accruals Quality and Debt Maturity Structure. (2010). SNCHEZ-BALLESTA, JUAN P. ; MARTNEZ-SOLANO, PEDRO ; GARCA-TERUEL, PEDRO J..
    In: Abacus.
    RePEc:bla:abacus:v:46:y:2010:i:2:p:188-210.

    Full description at Econpapers || Download paper

  88. International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption. (2009). Kaserer, Christoph ; Achleitner, Ann-Kristin ; Gunther, Nina ; Gegenfurtner, Bernhard .
    In: CEFS Working Paper Series.
    RePEc:zbw:cefswp:200909.

    Full description at Econpapers || Download paper

  89. Corporate ownership and the information content of earnings in Poland. (2009). Korczak, Adriana.
    In: Applied Financial Economics.
    RePEc:taf:apfiec:v:19:y:2009:i:9:p:703-717.

    Full description at Econpapers || Download paper

  90. Patterns of International Capital Raisings. (2009). Schmukler, Sergio ; Levine, Ross ; Gozzi, Juan Carlos.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:14961.

    Full description at Econpapers || Download paper

  91. Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence. (2009). Andre, Paul ; Tsalavoutas, Ioannis ; Evans, Lisa .
    In: Post-Print.
    RePEc:hal:journl:halshs-00460532.

    Full description at Econpapers || Download paper

  92. First-Time Adoption of IFRS, Managerial Incentives and Value- Relevance: Some French Evidence. (2009). Cormier, Denis ; Demaria, Samira ; Teller, Robert .
    In: Post-Print.
    RePEc:hal:journl:halshs-00441336.

    Full description at Econpapers || Download paper

  93. Board of director characteristics and earnings quality surrounding implementation of a corporate governance code in Mexico. (2009). Machuga, Susan ; Teitel, Karen.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:18:y:2009:i:1:p:1-13.

    Full description at Econpapers || Download paper

  94. Cost of capital effects and changes in growth expectations around U.S. cross-listings. (2009). Leuz, Christian ; Hail, Luzi.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:93:y:2009:i:3:p:428-454.

    Full description at Econpapers || Download paper

  95. The market reaction to cross-listings: Does the destination market matter?. (2009). van Dijk, Mathijs ; Roosenboom, Peter.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:33:y:2009:i:10:p:1898-1908.

    Full description at Econpapers || Download paper

  96. Legislative demands and economic realities: Company and group accounts compared. (2009). Goncharov, Igor ; Werner, Joerg R. ; Zimmermann, Jochen.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:44:y:2009:i:4:p:334-362.

    Full description at Econpapers || Download paper

  97. The impact of securities regulation on the earnings properties of European cross-listed firms. (2009). Caban-Garcia, Maria T..
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:44:y:2009:i:3:p:279-304.

    Full description at Econpapers || Download paper

  98. The Dark Side of International Cross-Listing: Effects on Rival Firms at Home. (2009). Melvin, Michael ; Valero, Magali.
    In: European Financial Management.
    RePEc:bla:eufman:v:15:y:2009:i:1:p:66-91.

    Full description at Econpapers || Download paper

  99. Mandatory Adoption of IASB Standards: Value Relevance and Country-Specific Factors. (2009). Morais, Ana Isabel ; Curto, Jose Dias .
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:19:y:2009:i:2:p:128-143.

    Full description at Econpapers || Download paper

  100. Accruals quality and corporate cash holdings. (2009). Sanchez-Ballesta, Juan Pedro ; Martinez-Solano, Pedro ; Garcia-Teruel, Pedro J..
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:49:y:2009:i:1:p:95-115.

    Full description at Econpapers || Download paper

  101. Patterns of international capital raisings. (2008). Schmukler, Sergio ; Levine, Ross ; Gozzi, Juan Carlos.
    In: Policy Research Working Paper Series.
    RePEc:wbk:wbrwps:4687.

    Full description at Econpapers || Download paper

  102. Getting to the Bottom Line: An Exploration of Gender and Earnings Quality. (2008). Parsons, Linda ; Krishnan, Gopal.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:78:y:2008:i:1:p:65-76.

    Full description at Econpapers || Download paper

  103. Why do U.S. cross-listings matter?. (2008). Warnock, Francis ; Smith, David C. ; Holland, Sara B. ; Ammer, John.
    In: International Finance Discussion Papers.
    RePEc:fip:fedgif:930.

    Full description at Econpapers || Download paper

  104. The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study. (2008). Goodwin, John ; Heaney, Richard ; Ahmed, Kamran.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:4:y:2008:i:2:p:89-119.

    Full description at Econpapers || Download paper

  105. Cross-border listings, capital controls, and equity flows to emerging markets. (2008). Warnock, Francis ; Edison, Hali.
    In: Journal of International Money and Finance.
    RePEc:eee:jimfin:v:27:y:2008:i:6:p:1013-1027.

    Full description at Econpapers || Download paper

  106. Do investors value smooth performance?. (2008). Rountree, Brian ; Weston, James P. ; Allayannis, George .
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:90:y:2008:i:3:p:237-251.

    Full description at Econpapers || Download paper

  107. Managerial legal liability coverage and earnings conservatism. (2008). Chung, Hyeesoo H. ; Wynn, Jinyoung P..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:46:y:2008:i:1:p:135-153.

    Full description at Econpapers || Download paper

  108. The effect of globalization and legal environment on voluntary disclosure. (2008). Sun, Jerry ; Cahan, Steven F. ; Webb, Kimberley A..
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:43:y:2008:i:3:p:219-245.

    Full description at Econpapers || Download paper

  109. Earnings Volatility, Cash Flow Volatility, and Informed Trading. (2008). Jayaraman, Sudarshan.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:46:y:2008:i:4:p:809-851.

    Full description at Econpapers || Download paper

  110. International Accounting Standards and Accounting Quality. (2008). Barth, Mary E. ; Lang, Mark H. ; Landsman, Wayne R..
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:46:y:2008:i:3:p:467-498.

    Full description at Econpapers || Download paper

  111. Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study. (2007). Gaeremynck, Ann ; Van Der Meulen, Sofie ; Willekens, Marleen.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:42:y:2007:i:2:p:123-142.

    Full description at Econpapers || Download paper

  112. International Accounting Standards and Accounting Quality. (2007). Lang, Mark ; Landsman, Wayne ; Barth, Mary E..
    In: Research Papers.
    RePEc:ecl:stabus:1976.

    Full description at Econpapers || Download paper

  113. The Dark Side of International Cross-Listing: Effects on Rival Firms at Home. (2007). Melvin, Michael ; Valero, Magali.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2174.

    Full description at Econpapers || Download paper

  114. The distribution of earnings relative to targets in the European Union. (2006). Daske, Holger ; McLeay, Stuart ; Gebhardt, Gunther.
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:36:y:2006:i:3:p:137-167.

    Full description at Econpapers || Download paper

  115. Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets. (2006). Maijoor, Steven ; Vanstraelen, Ann.
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:36:y:2006:i:1:p:33-52.

    Full description at Econpapers || Download paper

  116. Cross-border Listings, Capital Controls, and Equity Flows To Emerging Markets. (2006). Warnock, Francis ; Edison, Hali.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:12589.

    Full description at Econpapers || Download paper

  117. Look at Me Now: What Attracts U.S. Shareholders?. (2006). Warnock, Francis ; Smith, David C. ; Holland, Sara B. ; Ammer, John.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:12500.

    Full description at Econpapers || Download paper

  118. Do Foreigners Invest Less in Poorly Governed Firms?. (2006). Warnock, Francis ; Leuz, Christian ; Lins, Karl V..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:12222.

    Full description at Econpapers || Download paper

  119. International cross-listings by Australian firms: A stochastic dominance analysis of equity returns. (2006). Kim, Jae ; Henry, Darren ; Ahmed, Kamran.
    In: Journal of Multinational Financial Management.
    RePEc:eee:mulfin:v:16:y:2006:i:5:p:494-508.

    Full description at Econpapers || Download paper

  120. Cross listing, bonding and firms reporting incentives: A discussion of Lang, Raedy and Wilson (2006). (2006). Leuz, Christian.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:42:y:2006:i:1-2:p:285-299.

    Full description at Econpapers || Download paper

  121. Earnings management and cross listing: Are reconciled earnings comparable to US earnings?. (2006). Raedy, Jana Smith ; Wilson, Wendy ; Lang, Mark.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:42:y:2006:i:1-2:p:255-283.

    Full description at Econpapers || Download paper

  122. Financial reporting incentives for conservative accounting: The influence of legal and political institutions. (2006). Piotroski, Joseph D. ; BUSHMAN, ROBERT M..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:42:y:2006:i:1-2:p:107-148.

    Full description at Econpapers || Download paper

  123. Earnings attributes and investor-protection: International evidence. (2006). Boonlert-U-Thai, Kriengkrai, ; Nabar, Sandeep ; Meek, Gary K..
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:41:y:2006:i:4:p:327-357.

    Full description at Econpapers || Download paper

  124. Does corporate governance transparency affect the accuracy of analyst forecasts?. (2006). Bhat, Gauri ; Kang, Tony ; Hope, Ole-Kristian.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:46:y:2006:i:5:p:715-732.

    Full description at Econpapers || Download paper

  125. Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?*. (2005). Krishnan, Gopal V.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:22:y:2005:i:1:p:165-193.

    Full description at Econpapers || Download paper

  126. Royal Ahold : A Failure of Corporate Governance and an Accounting Scandal. (2005). Roosenboom, P. G. J., ; Mertens, G. M. H., ; Dejong, D V ; de Jong, A.
    In: Other publications TiSEM.
    RePEc:tiu:tiutis:30cd2011-e035-4e4a-a639-00ae7e08596b.

    Full description at Econpapers || Download paper

  127. Royal Ahold : A Failure of Corporate Governance and an Accounting Scandal. (2005). de Jong, A. ; Roosenboom, P. G. J., ; Mertens, G. M. H., ; DeJong, D. V..
    In: Discussion Paper.
    RePEc:tiu:tiucen:30cd2011-e035-4e4a-a639-00ae7e08596b.

    Full description at Econpapers || Download paper

  128. Voluntary disclosure, transparency, and market quality: Evidence from emerging market ADRs. (2005). Krishnamurti, Chandrasekhar ; Sevic, Aleksandar .
    In: Journal of Multinational Financial Management.
    RePEc:eee:mulfin:v:15:y:2005:i:4-5:p:435-454.

    Full description at Econpapers || Download paper

  129. Portfolio preferences of foreign institutional investors. (2005). Wysocki, Peter ; Klapper, Leora ; Aggarwal, Reena .
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:29:y:2005:i:12:p:2919-2946.

    Full description at Econpapers || Download paper

  130. The financial performance, capital constraints and information environment of cross-listed firms: Evidence from Mexico. (2005). Rivera, Juan M. ; Frecka, Thomas J. ; Davis-Friday, Paquita Y..
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:40:y:2005:i:1:p:1-30.

    Full description at Econpapers || Download paper

  131. Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?. (2005). Raedy, Jana Smith ; Wilson, Wendy ; Lang, Mark.
    In: Working Papers.
    RePEc:ecl:upafin:05-3.

    Full description at Econpapers || Download paper

  132. Cost of Capital and Cash Flow Effects of U.S. Cross Listings. (2005). Leuz, Christian ; Hail, Luzi.
    In: Working Papers.
    RePEc:ecl:upafin:05-2.

    Full description at Econpapers || Download paper

  133. Cross-Listing and Regulatory Competition. (2005). Ribstein, Larry E..
    In: Review of Law & Economics.
    RePEc:bpj:rlecon:v:1:y:2005:i:1:n:7.

    Full description at Econpapers || Download paper

  134. Investor protection under unregulated financial reporting. (2004). Waymire, Gregory ; Barton, Jan.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:38:y:2004:i::p:65-116.

    Full description at Econpapers || Download paper

  135. Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms. (2004). Miller, Gregory S. ; BUSHEE, BRIAN J. ; Bradshaw, Mark T..
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:42:y:2004:i:5:p:795-841.

    Full description at Econpapers || Download paper

  136. Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions. (2004). Haw, In-Mu ; Hu, Bingbing ; Wu, Woody ; Hwang, Lee-Seok .
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:42:y:2004:i:2:p:423-462.

    Full description at Econpapers || Download paper

  137. Discussion of How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality. (2003). Joos, Peter.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:41:y:2003:i:2:p:387-396.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Ball, R. Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure. Broohings-Wharton Papers on Financial Services (2001): 127–82. .
    Paper not yet in RePEc: Add citation now

  2. Ball, R.; S. P. Kothari; and A. Robin. The Effect of International Institutional Factors on Properties of Accounting Earnings. Journal of Accounting and Economics 29 (February 2000): 1–51. .

  3. Basu, S. The Conservatism Principle and the Asymmetric Timeliness of Earnings. Journal of Accounting and Economics 24 (December 1997): 3–37. .

  4. Burgstahler, D., and I. Dlchev. Earnings Management to Avoid Earnings Decreases and Losses. Journal of Accounting and Economics 24 (December 1997): 99–126. .

  5. Bushee, B., and C. Leuz. Economic Consequences of SEC Disclosure Regulation: Evidence from the OTC Bulletin Board. Working paper, University of Pennsylvania, 2002. .
    Paper not yet in RePEc: Add citation now
  6. Cochrane, J.; J. Shapiro; and J. Tobin. Foreign Equities and U. S. Investors: Breaking Down the Barriers Separating Supply and Demand. Stanford Journal of Law, Business and Finance 2 (Summer 1996): 19–32. .
    Paper not yet in RePEc: Add citation now
  7. Coffee, J. Racing Towards the Top?: The Impact of Cross‐Listing and Stock Market Competition on International Corporate Governance. Working paper, Columbia University Law School, 2002. .
    Paper not yet in RePEc: Add citation now

  8. Cramer, J. S. Mean and Variance of R2 in Small and Moderate Samples. Journal of Econometrics 35 (July 1987): 253–66. .

  9. Dechow, P.; R. Sloan; and A. Sweeney. Detecting Earnings Management. The Accounting Review 70 (April 1995): 193–225. .
    Paper not yet in RePEc: Add citation now
  10. Doidge, C.; G. A. Karolyi; and R. Stulz. Why Are Foreign Firms Listed in the U. S. Worth More? National Bureau of Economic Research Working paper No. w8538, Cambridge, 2001. .
    Paper not yet in RePEc: Add citation now
  11. Hazen, T. L. The Law of Securities Regulation, Third edition. St. Paul , MN : West Publishing, 1996. .
    Paper not yet in RePEc: Add citation now

  12. Jones, J. Earnings Management During Import Relief Investigations. Journal of Accounting Research 29 (Autumn 1991): 193–228. . Leuz, C.; D. Nanda; and P. Wysocki. Investor Protection and Earnings Management: An International Comparison. Journal of Financial Economics (Forthcoming).

  13. Miller, D. P. The Market Reaction to International Cross‐Listings: Evidence from Depositary Receipts. Journal of Financial Economics 51 (January 1999): 103–23. .
    Paper not yet in RePEc: Add citation now
  14. Myers, L. A., and D. J. Skinner. Earnings Momentum and Earnings Management. Working paper, University of Michigan, 1999. .
    Paper not yet in RePEc: Add citation now

  15. Pagano, M.; A. Röell; and J. Zehner. The Geography of Equity Listings: Why Do Companies List Abroad? Journal of Finance 57 (December 2002): 2651–94. .

  16. Pownall, G., and K. Schipper. Implications of Accounting Research for the SEC's Consideration of International Accounting Standards for U.S. Securities Offerings. Accounting Horizons 13 (September 1999): 259–80. .
    Paper not yet in RePEc: Add citation now

  17. Reese, W., and M. Weisbach. Protection of Minority Shareholder Interests, Cross‐Listing in the United States and Subsequent Equity Offerings. National Bureau of Economics Research Working paper No. w8164, Cambridge, 2001. .

  18. Seigel, J. Can Foreign Firms Bond Themselves Effectively by Renting U. S. Securities Laws? Working paper, MIT Sloan School of Management, 2002. .
    Paper not yet in RePEc: Add citation now
  19. Sheskin, D. The Handbook of Parametric and Nonparametric Statistical Procedures, Second edition. Boca Raton , FL : Chapman and Hall/CRC, 2000. .
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. CSR in the bond market: Pricing stakeholders and the moderating role of the institutional context. (2021). Bertinetti, Giorgio Stefano ; Giakoumelou, Anastasia ; Salvi, Antonio.
    In: Global Finance Journal.
    RePEc:eee:glofin:v:50:y:2021:i:c:s1044028319302674.

    Full description at Econpapers || Download paper

  2. Bank Lending Standards and Borrower Accounting Conservatism. (2019). Lo, Alvis K ; Khan, Urooj .
    In: Management Science.
    RePEc:inm:ormnsc:v:65:y:2019:i:11:p:5337-5359.

    Full description at Econpapers || Download paper

  3. Managerial Compensation in Multidivision Firms. (2018). Gopalan, Radhakrishnan ; Alok, Shashwat.
    In: Management Science.
    RePEc:inm:ormnsc:v:64:y:2018:i:6:p:2856-2874.

    Full description at Econpapers || Download paper

  4. Effects of international institutional factors on earnings quality of banks. (2014). Kanagaretnam, Kiridaran ; Lim, Chee Yeow ; Lobo, Gerald J..
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:39:y:2014:i:c:p:87-106.

    Full description at Econpapers || Download paper

  5. How has the international harmonization of financial reporting standards affected merger premiums within the European Union?. (2014). Bozos, Konstantinos ; Ratnaike, Yasanji C. ; Alsharairi, Malek .
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:31:y:2014:i:c:p:48-60.

    Full description at Econpapers || Download paper

  6. IFRS implementation in the European Union and the survival of accounting families. (2014). Forst, Arno .
    In: Advances in accounting.
    RePEc:eee:advacc:v:30:y:2014:i:1:p:187-195.

    Full description at Econpapers || Download paper

  7. Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions. (2013). López-Espinosa, Germán ; Rubia, Antonio ; Balboa, Marina ; Lopez-Espinosa, German.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:37:y:2013:i:12:p:5186-5207.

    Full description at Econpapers || Download paper

  8. Performance shocks and misreporting. (2013). Kovrijnykh, Andrei ; Gerakos, Joseph.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:56:y:2013:i:1:p:57-72.

    Full description at Econpapers || Download paper

  9. A measurement approach to conservatism and earnings management. (2013). Gao, Pingyang.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:55:y:2013:i:2:p:251-268.

    Full description at Econpapers || Download paper

  10. Equity valuation models and target price accuracy in Europe: Evidence from equity reports. (2013). Chan, Jacky ; Imam, Shahed ; Shah, Syed Zulfiqar Ali, .
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:28:y:2013:i:c:p:9-19.

    Full description at Econpapers || Download paper

  11. Property rights, R&D spillovers, and corporate accounting transparency in China. (2013). Fan, Joseph P. H., ; Yu, Xin ; Gillan, Stuart L..
    In: Emerging Markets Review.
    RePEc:eee:ememar:v:15:y:2013:i:c:p:34-56.

    Full description at Econpapers || Download paper

  12. How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data. (2013). Stadler, Christian ; Nobes, Christopher.
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:38:y:2013:i:8:p:573-595.

    Full description at Econpapers || Download paper

  13. Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective. (2013). Kim, Oksana.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:48:y:2013:i:4:p:525-547.

    Full description at Econpapers || Download paper

  14. Les acteurs de la normalisation comptable internationale : une communauté épistémique ?. (2011). Chantiri-Chaudemanche, Rouba .
    In: Working Papers.
    RePEc:hal:wpaper:halshs-00678806.

    Full description at Econpapers || Download paper

  15. Mandating IFRS in an Unfavorable Environment: The Greek Experience. (2011). HEVAS, DIMOSTHENIS ; Karampinis, Nikolaos I..
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:46:y:2011:i:3:p:304-332.

    Full description at Econpapers || Download paper

  16. Board Monitoring and Earnings Management Pre- and Post-IFRS. (2011). Prencipe, Annalisa ; Mazzola, Pietro ; Marra, Antonio.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:46:y:2011:i:2:p:205-230.

    Full description at Econpapers || Download paper

  17. Examining dual accounting systems in Europe. (2011). Muio, Flora ; Macias, Marta .
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:46:y:2011:i:1:p:51-78.

    Full description at Econpapers || Download paper

  18. Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders. (2010). Wang, Chenchin ; Chi, Wuchun.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:45:y:2010:i:4:p:465-489.

    Full description at Econpapers || Download paper

  19. Analyst following of privatized firms around the world: The role of institutions and ownership structure. (2010). Bouslimi, Lobna ; Boubakri, Narjess.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:45:y:2010:i:4:p:413-442.

    Full description at Econpapers || Download paper

  20. Development of accounting in Poland: Market efficiency and the value relevance of reported earnings. (2010). Dobija, Dorota ; Klimczak, Karol Marek.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:45:y:2010:i:3:p:356-374.

    Full description at Econpapers || Download paper

  21. The value relevance of earnings in a transition economy: The case of Romania. (2010). Filip, Andrei ; Raffournier, Bernard.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:45:y:2010:i:1:p:77-103.

    Full description at Econpapers || Download paper

  22. Financial reporting quality in international settings: A comparative study of the USA, Japan, Thailand, France and Germany. (2010). Rahman, Asheq ; Yammeesri, Jira ; Perera, Hector .
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:45:y:2010:i:1:p:1-34.

    Full description at Econpapers || Download paper

  23. International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption. (2009). Kaserer, Christoph ; Achleitner, Ann-Kristin ; Gunther, Nina ; Gegenfurtner, Bernhard .
    In: CEFS Working Paper Series.
    RePEc:zbw:cefswp:200909.

    Full description at Econpapers || Download paper

  24. Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium. (2009). Srinidhi, Bin ; Hossain, Mahmud ; Lim, Chee Yeow.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:5:y:2009:i:1:p:34-46.

    Full description at Econpapers || Download paper

  25. Legislative demands and economic realities: Company and group accounts compared. (2009). Goncharov, Igor ; Werner, Joerg R. ; Zimmermann, Jochen.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:44:y:2009:i:4:p:334-362.

    Full description at Econpapers || Download paper

  26. The impact of securities regulation on the earnings properties of European cross-listed firms. (2009). Caban-Garcia, Maria T..
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:44:y:2009:i:3:p:279-304.

    Full description at Econpapers || Download paper

  27. Reversing an impairment loss and earnings management: The role of corporate governance. (2009). Lin, Ching-Chieh ; Lee, Wen-Chih ; Duh, Rong-Ruey.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:44:y:2009:i:2:p:113-137.

    Full description at Econpapers || Download paper

  28. Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada. (2009). Magnan, Michel ; Cormier, Denis.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:44:y:2009:i:1:p:56-78.

    Full description at Econpapers || Download paper

  29. Ownership structure, corporate governance and analyst following: A study of French listed firms. (2008). Boubaker, Sabri ; Labegorre, Florence.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:32:y:2008:i:6:p:961-976.

    Full description at Econpapers || Download paper

  30. Cross-country determinants of bank income smoothing by managing loan-loss provisions. (2008). Fonseca, Ana Rosa ; Gonzalez, Francisco.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:32:y:2008:i:2:p:217-228.

    Full description at Econpapers || Download paper

  31. Audit Fees, Non-Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom. (2008). Papakonstantinou, Evangelos ; Geiger, Marshall A. ; Basioudis, Ilias G..
    In: Abacus.
    RePEc:bla:abacus:v:44:y:2008:i:3:p:284-309.

    Full description at Econpapers || Download paper

  32. Does public/private status affect the level of earnings management in code-law contexts outside the United States? A study based on the Spanish case. (2007). Lizarraga, Fermin ; Sanchez, Santiago ; Arnedo, Laura .
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:42:y:2007:i:3:p:305-328.

    Full description at Econpapers || Download paper

  33. Business environment and the incorporation decision. (2006). Maksimovic, Vojislav ; Love, Inessa ; Demirguc-Kunt, Asli.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:30:y:2006:i:11:p:2967-2993.

    Full description at Econpapers || Download paper

  34. The information content of earnings releases by global airlines. (2006). Gong, Stephen X. H., ; Firth, Michael ; Cullinane, Kevin.
    In: Journal of Air Transport Management.
    RePEc:eee:jaitra:v:12:y:2006:i:2:p:82-91.

    Full description at Econpapers || Download paper

  35. Capital market governance: How do security laws affect market performance?. (2006). Ng, David ; Lee, Charles ; Daouk, Hazem .
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:12:y:2006:i:3:p:560-593.

    Full description at Econpapers || Download paper

  36. A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases. (2006). Zeghal, Daniel ; ben Othman, Hakim.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:41:y:2006:i:4:p:406-435.

    Full description at Econpapers || Download paper

  37. Discussion of earnings attributes and investor protection: International evidence. (2006). Rahman, Asheq Razaur.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:41:y:2006:i:4:p:358-368.

    Full description at Econpapers || Download paper

  38. Earnings attributes and investor-protection: International evidence. (2006). Boonlert-U-Thai, Kriengkrai, ; Nabar, Sandeep ; Meek, Gary K..
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:41:y:2006:i:4:p:327-357.

    Full description at Econpapers || Download paper

  39. Ownership, board structure, and performance in continental Europe. (2006). Krivogorsky, Victoria.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:41:y:2006:i:2:p:176-197.

    Full description at Econpapers || Download paper

  40. Differences in the valuation of earnings and book value: Regulation effects or industry effects?. (2005). HEVAS, DIMOSTHENIS ; Ballas, Apostolos.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:40:y:2005:i:4:p:363-389.

    Full description at Econpapers || Download paper

  41. Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, Hervé ; Jeanjean, Thomas ; ding, yuan.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:40:y:2005:i:4:p:325-350.

    Full description at Econpapers || Download paper

  42. The financial performance, capital constraints and information environment of cross-listed firms: Evidence from Mexico. (2005). Rivera, Juan M. ; Frecka, Thomas J. ; Davis-Friday, Paquita Y..
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:40:y:2005:i:1:p:1-30.

    Full description at Econpapers || Download paper

  43. Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?. (2005). Raedy, Jana Smith ; Wilson, Wendy ; Lang, Mark.
    In: Working Papers.
    RePEc:ecl:upafin:05-3.

    Full description at Econpapers || Download paper

  44. Accounting in a Country : The Case of Pakistan. (2005). Ashraf, Junaid ; Ghani, Waqar I..
    In: Macroeconomics Working Papers.
    RePEc:eab:macroe:22246.

    Full description at Econpapers || Download paper

  45. A comparison of value relevance of accounting information in different segments of the Chinese stock market. (2004). Zhou, Haiyan ; Sami, Heibatollah.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:39:y:2004:i:4:p:403-427.

    Full description at Econpapers || Download paper

  46. Business, Government, and the Information Environment: Stock Trading and Earnings Shocks in China, Indonesia, and Singapore. (2004). Mao, Connie X. ; Gao, Yuan ; Bailey, Warren .
    In: Annals of Economics and Finance.
    RePEc:cuf:journl:y:2004:v:5:i:1:p:165-195.

    Full description at Econpapers || Download paper

  47. Contracts valuation assessment noise and cross-border listing of equities on U.S. and U.K. stock markets. (2003). Ndubizu, Gordian A. ; Wallace, R. S. Olusegun, .
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:38:y:2003:i:4:p:397-420.

    Full description at Econpapers || Download paper

  48. Accounting behavior of German firms after an ADR issuance: A discussion. (2003). Cready, William M..
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:38:y:2003:i:3:p:377-384.

    Full description at Econpapers || Download paper

  49. Accounting behavior of German firms after an ADR issuance. (2003). Hilary, Gilles.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:38:y:2003:i:3:p:355-376.

    Full description at Econpapers || Download paper

  50. Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups. (2003). Stolowy, Hervé ; ding, yuan.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:38:y:2003:i:2:p:195-213.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-01-01 14:59:42 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated October, 6 2023. Contact: CitEc Team.