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Earnings Conservatism, Litigation and Contracting: The Case of Cross‐Listed Firms

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Cited by:

  1. Xiaomeng Chen & Meiting Lu & Yaowen Shan & Yizhou Zhang, 2023. "Securities class actions and conditional conservatism: Evidence from two legal events," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2441-2471, June.
  2. Michael Dobler & Nina Günther, 2008. "Stand der de facto-Konvergenz von IFRS und US-GAAP — Eine empirische Analyse der Überleitungsrechnungen nach Form 20-F von Unternehmen aus der Europäischen Union," Schmalenbach Journal of Business Research, Springer, vol. 60(8), pages 809-845, December.
  3. Chung, Hyeesoo H. & Wynn, Jinyoung P., 2008. "Managerial legal liability coverage and earnings conservatism," Journal of Accounting and Economics, Elsevier, vol. 46(1), pages 135-153, September.
  4. Loureiro, Gilberto & Silva, Sónia, 2022. "Earnings management and stock price crashes post U.S. cross-delistings," International Review of Financial Analysis, Elsevier, vol. 82(C).
  5. Fraunhoffer, Robert & Kim, Ho Young & Schiereck, Dirk, 2023. "Value Creation in M&A Transactions, Conference Calls, and Shareholder Protection," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 141432, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  6. Khalifa, Mariem & Trabelsi, Samir & Matoussi, Hamadi, 2022. "Leverage, R&D expenditures, and accounting conservatism: Evidence from technology firms," The Quarterly Review of Economics and Finance, Elsevier, vol. 84(C), pages 285-304.
  7. Viana, Jr., Dante Baiardo C. & Lourenço, Isabel & Black, Ervin L. & Martins, Orleans Silva, 2023. "Macroeconomic instability, institutions, and earnings management: An analysis in developed and emerging market countries," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
  8. Nikola Petrovic & Stuart Manson & Jerry Coakley, 2009. "Does Volatility Improve UK Earnings Forecasts?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(9‐10), pages 1148-1179, November.
  9. Li, Zhaochu & Lytvynenko, Iryna P. & Philippoff, Karl S., 2021. "Stock market reactions to R&D cuts used to manage earnings," International Review of Financial Analysis, Elsevier, vol. 77(C).
  10. Chi, Wuchun & Liu, Chiawen & Wang, Taychang, 2009. "What affects accounting conservatism: A corporate governance perspective," Journal of Contemporary Accounting and Economics, Elsevier, vol. 5(1), pages 47-59.
  11. Chi, Wuchun & Wang, Chenchin, 2010. "Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders," The International Journal of Accounting, Elsevier, vol. 45(4), pages 465-489, December.
  12. Conover, C. Mitchell & Miller, Robert E. & Szakmary, Andrew, 2008. "The timeliness of accounting disclosures in international security markets," International Review of Financial Analysis, Elsevier, vol. 17(5), pages 849-869, December.
  13. David S. Jenkins & Gregory D. Kane & Uma Velury, 2009. "Earnings Conservatism and Value Relevance Across the Business Cycle," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(9‐10), pages 1041-1058, November.
  14. VLADU ALINA BEATTRICE Author-Workplace-Name: BABES-BOLYAI UNIVERSITY CLUJ-NAPOCA, 2013. "EARNINGS MANGEMENT OCCURENCE IN TIMES OF CRISIS: INSIGHTS FROM THE LITERATURE Abstract: This paper discusses the main findings in the literature and offers interesting insights in order to understandi," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 5, pages 115-119, October.
  15. Abdallah, Abed AL-Nasser & Abdallah, Wissam, 2019. "Does cross-listing in the US improve investment efficiency? Evidence from UK firms," The Quarterly Review of Economics and Finance, Elsevier, vol. 72(C), pages 215-231.
  16. Akram Khalilov & Beatriz Garcia Osma, 2020. "Accounting conservatism and the profitability of corporate insiders," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 333-364, March.
  17. Christos A. Grambovas & Begoña Giner & Demetris Christodoulou, 2006. "Earnings conservatism: panel data evidence from the European Union and the United States," Abacus, Accounting Foundation, University of Sydney, vol. 42(3‐4), pages 354-378, September.
  18. Čičak Josip & Vašiček Davor, 2019. "Determining the Level of Accounting Conservatism through the Fuzzy Logic System," Business Systems Research, Sciendo, vol. 10(1), pages 88-101, April.
  19. Qiuyuan Lei & Muhammad Umer Quddoos Attari & Mustansar Hayat & Muhammad Munir Ahmad & Abdul Haseeb & Amir Rafique, 2023. "Mapping the Themes Underlying the Literature on Cross-Listing of Shares—A Contemporary Corporate Strategy of Sustainable Growth," Sustainability, MDPI, vol. 15(12), pages 1-26, June.
  20. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
  21. Pinto, Inês & Ng Picoto, Winnie, 2018. "Earnings and capital management in European banks – Combining a multivariate regression with a qualitative comparative analysis," Journal of Business Research, Elsevier, vol. 89(C), pages 258-264.
  22. Ishida, Souhei & Ito, Kunio, 2013. "The Effect of Accounting Conservatism on Corporate Investment Behavior," Working Paper Series 175, Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management Hitotsubashi University.
  23. Ling Lin, 2016. "Institutional ownership composition and accounting conservatism," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 359-385, February.
  24. Jun Hu & Wenbin Long & Gary Gang Tian & Daifei (Troy) Yao, 2020. "CEOs’ experience of the Great Chinese Famine and accounting conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(9-10), pages 1089-1112, October.
  25. Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva, 2009. "The Economic Determinants of Conditional Conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3‐4), pages 336-372, April.
  26. Robert Fraunhoffer & Ho Young Kim & Dirk Schiereck, 2018. "Value Creation in M&A Transactions, Conference Calls, and Shareholder Protection," IJFS, MDPI, vol. 6(1), pages 1-21, January.
  27. Zhefeng Liu & Fayez Elayan, 2015. "Litigation risk, information asymmetry and conditional conservatism," Review of Quantitative Finance and Accounting, Springer, vol. 44(4), pages 581-608, May.
  28. Bill Rees, 2004. ""Discussion of "The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(1-2), pages 149-165.
  29. Jenkins, David S. & Velury, Uma, 2011. "The emergence of second-tier auditors in the post-SOX era: An analysis of accounting conservatism," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 172-176.
  30. Christina Dargenidou & Stuart McLeay & Ivana Raonic, 2007. "Ownership, Investor Protection and Earnings Expectations," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(1‐2), pages 247-268, January.
  31. Filip, Andrei & Raffournier, Bernard, 2014. "Financial Crisis And Earnings Management: The European Evidence," The International Journal of Accounting, Elsevier, vol. 49(4), pages 455-478.
  32. Erkan, Asligul & Fainshmidt, Stav & Judge, William Q., 2016. "Variance decomposition of the country, industry, firm, and firm-year effects on dividend policy," International Business Review, Elsevier, vol. 25(6), pages 1309-1320.
  33. Andreas Charitou & Christodoulos Louca, 2009. "Cross‐Listing and Operating Performance: Evidence from Exchange‐Listed American Depositary Receipts," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(1‐2), pages 99-129, January.
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