How Representative are Cross-Listed Firms? An Analysis of Firm and Accounting Quality
Preprint
- 1 January 2001
- preprint
- Published by Elsevier in SSRN Electronic Journal
Abstract
We provide evidence on the characteristics of local-GAAP reported earnings for firms choosing to cross list in US markets relative to both a matched sample of fKeywords
This publication has 16 references indexed in Scilit:
- Economic Consequences of SEC Disclosure Regulation: Evidence from the OTC Bulletin BoardSSRN Electronic Journal, 2004
- Racing towards the Top?: The Impact of Cross-Listings and Stock Market Competition on International Corporate GovernanceColumbia Law Review, 2002
- Why are Foreign Firms Listed in the U.S. Worth More?Published by National Bureau of Economic Research ,2001
- Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and DisclosureBrookings-Wharton Papers on Financial Services, 2001
- The effect of international institutional factors on properties of accounting earningsJournal of Accounting and Economics, 2000
- The market reaction to international cross-listings: evidence from Depositary ReceiptsJournal of Financial Economics, 1999
- Earnings management to avoid earnings decreases and lossesJournal of Accounting and Economics, 1997
- The conservatism principle and the asymmetric timeliness of earnings1Journal of Accounting and Economics, 1997
- Earnings Management During Import Relief InvestigationsJournal of Accounting Research, 1991
- Mean and variance of R2 in small and moderate samplesJournal of Econometrics, 1987