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Accounting conservatism of cross-listing firms in the pre- and post-Sarbanes Oxley periods
16 references·1 citing·30 second hop
Accounting conservatism of cross-listing firms in the pre- and post-Sarbanes Oxley periods (2008)Accounting conservatism of cross-listing …Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis (2007)Accounting Conservatism and B…The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)The Role of Accruals in Asymm…Financial reporting incentives for conservative accounting: The influence of legal and political institutions (2006)Financial reporting incentive…Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Conservatism in Accounting Pa…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Law and Finance (1998)Law and FinanceThe conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Detecting Earnings Management. (1995)Detecting Earnings Management.Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Accounting conservatism and corporate cross- listing: The mediating effect of the corporate governance (2022)Accounting conservatism and c…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)The Cross-Section of Expected Stock Returns (1992)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)Debt covenant violation and manipulation of accruals (1994)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1998Law and Finance17,902 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
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  • 2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition1,117 cited
  • 2006Financial reporting incentives for conservative accounting: The influence of legal and political institutions1,117 cited
  • 2003Conservatism in Accounting Part II: Evidence and Research Opportunities992 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited

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  • 2007Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis869 cited
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    • 2022Accounting conservatism and corporate cross- listing: The mediating effect of the corporate governance15 cited