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How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality
13 references·16 citing·29 second hop
How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality (2003)How Representative Are Firms That Are Cro…Detecting Earnings Management (2012)Detecting Earnings ManagementEarnings Momentum and Earnings Management (2007)Earnings Momentum and Earning…Can foreign firms bond themselves effectively by renting U.S. securities laws? (2004)Can foreign firms bond themse…Why are foreign firms listed in the U.S. worth more? (2003)Why are foreign firms listed …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Geography of Equity Listing: Why Do Companies List Abroad? (2002)The Geography of Equity Listi…Racing towards the Top?: The Impact of Cross-Listings and Stock Market Competition on International Corporate Governance (2002)Racing towards the Top?: The …Protection of minority shareholder interests, cross-listings in the United States, and subsequent equity offerings (2002)Protection of minority shareh…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking (2012)Accounting discretion, loan l…The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)The Role of International Fin…Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)Global Accounting Convergence…Different approaches to corporate reporting regulation: How jurisdictions differ and why (2010)Different approaches to corpo…The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany (2009)The Development of Accounting…Cost of capital effects and changes in growth expectations around U.S. cross-listings (2009)Cost of capital effects and c…Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market (2008)Earnings Management and Audit…Does international cross-listing improve the information environment (2008)Does international cross-list…Getting to the Bottom Line: An Exploration of Gender and Earnings Quality (2007)Getting to the Bottom Line: A…The economic consequences of increased disclosure: Evidence from international cross-listings☆ (2006)The economic consequences of …International financial reporting standards and experts’ perceptions of disclosure quality (2006)International financial repor…Portfolio preferences of foreign institutional investors (2005)Portfolio preferences of fore…Audit Committees, Boards, and the Quality of Reported Earnings* (2005)Audit Committees, Boards, and…Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions (2004)Ultimate Ownership, Income Ma…Disclosure Practices of Foreign Companies Interacting with U.S. Markets (2004)Disclosure Practices of Forei…Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms (2004)Accounting Choice, Home Bias,…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Law and Finance (1998)Why Do Companies Go Public? An Empirical Analysis (1998)Corporate Governance and Control (2003)What Determines the Domestic Bias and Foreign Bias? Evidence from Mutual Fund Equity Allocations Worldwide (2005)Limited-dependent and qualitative variables in econometrics (1983)Corporate Ownership Around the World (1999)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)On the use of instrumental variables in accounting research (2009)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)A Survey of Corporate Governance (1997)International Accounting Standards and Accounting Quality (2008)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π (2005)Political relationships, global financing, and corporate transparency: Evidence from Indonesia☆ (2006)Full Disclosure (2007)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2003Why are foreign firms listed in the U.S. worth more?1,638 cited
  • 2002Racing towards the Top?: The Impact of Cross-Listings and Stock Market Competition on International Corporate Governance995 cited
  • 2002The Geography of Equity Listing: Why Do Companies List Abroad?858 cited
  • 2002Protection of minority shareholder interests, cross-listings in the United States, and subsequent equity offerings854 cited
  • 2007Earnings Momentum and Earnings Management652 cited
  • 2004Can foreign firms bond themselves effectively by renting U.S. securities laws?615 cited

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  • 2012Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking791 cited

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2004
Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions
593 cited
  • 2009Cost of capital effects and changes in growth expectations around U.S. cross-listings578 cited
  • 2010The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union560 cited
  • 2005Portfolio preferences of foreign institutional investors525 cited
  • 2007Getting to the Bottom Line: An Exploration of Gender and Earnings Quality523 cited
  • 2005Audit Committees, Boards, and the Quality of Reported Earnings*518 cited
  • 2004Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms494 cited
  • 2010Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis452 cited
  • 2008Does international cross-listing improve the information environment440 cited
  • 2006International financial reporting standards and experts’ perceptions of disclosure quality435 cited
  • 2006The economic consequences of increased disclosure: Evidence from international cross-listings☆435 cited
  • 2010Different approaches to corporate reporting regulation: How jurisdictions differ and why425 cited
  • 2008Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market392 cited
  • 2004Disclosure Practices of Foreign Companies Interacting with U.S. Markets392 cited
  • 2009The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany313 cited