search query: @freeterm cross-listing / total: 9
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| Author: | Lang, M. Raedy, J.S. Wilson, W. |
| Title: | Earnings management and cross listing: Are reconciled earnings comparable to US earnings? |
| Journal: | Journal of Accounting & Economics
2006 : OCT, VOL. 42:1-2, p. 255-283 |
| Index terms: | international accounting earnings companies accounting standards GAAP |
| Freeterms: | cross-listing |
| Language: | eng |
| Abstract: | This study compares U.S. firms' earnings (here as: erns.) with reconciled erns. for cross-listed non-U.S. firms. Non-U.S. firms' erns. exhibit more evidence of smoothing, greater tendency etc. Firms from countries with weaker investor protection show more evidence of erns. management (as: mgmt.), suggesting that SEC regulation does not replace the effect of local environment. There is more evidence of erns. mgmt. for firms reconciling to U.S. GAAP than for those preparing local accounts in accordance with U.S. GAAP, but both show more evidence of erns. mgmt. than U.S. firms. |
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