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Accounting conservatism and corporate cross- listing: The mediating effect of the corporate governance
16 references·0 citing·44 second hop
Accounting conservatism and corporate cross- listing: The mediating effect of the corporate governance (2022)Accounting conservatism and corporate cro…Estimation and empirical properties of a firm-year measure of accounting conservatism (2009)Estimation and empirical prop…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…GOLBALIZATION, CORPORATE FINANCE, AND THE COST OF CAPITAL (1999)GOLBALIZATION, CORPORATE FINA…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Corporate governance and board effectiveness (1998)Corporate governance and boar…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Boards of Directors and Corporate Financial Performance: A Review and Integrative Model (1989)Boards of Directors and Corpo…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)A Simple Model of Capital Mar…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Informational Asymmetries, Financial Structure, and Financial Intermediation (1977)Informational Asymmetries, Fi…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Framing of Decisions and the Psychology of Choice (1981)The Limits of Arbitrage (1995)Illiquidity and stock returns: cross-section and time-series effects (2002)The Cross‐Section of Volatility and Expected Returns (2006)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Specification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Initial Public Offerings and Underwriter Reputation (1990)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)The Economic Consequences of Legal Origins (2008)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1987A Simple Model of Capital Market Equilibrium with Incomplete Information5,808 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1977Informational Asymmetries, Financial Structure, and Financial Intermediation3,772 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1989Boards of Directors and Corporate Financial Performance: A Review and Integrative Model2,675 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited

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  • 1998Corporate governance and board effectiveness1,346 cited
  • 1999GOLBALIZATION, CORPORATE FINANCE, AND THE COST OF CAPITAL1,264 cited
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