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| Tekijä: | Huijgen, C. Lubberink, M. |
| Otsikko: | Earnings conservatism, litigation and contracting: The case of cross-listed firms |
| Lehti: | Journal of Business Finance and Accounting
2005 : SEP/OCT, VOL 32:7-8, p. 1275-1309 |
| Asiasana: | Financial reporting Litigation Companies Case studies United Kingdom USA |
| Kieli: | eng |
| Tiivistelmä: | In this paper, earnings conservatism (hereafter as: e-cons., for 'earnings' as: erns., for 'conservatism' as: cons.) of UK companies (here as: comps.) cross-listed (here as: cr-ltd.) in the U.S. to that of UK comps. without a U.S.-listing is compared. Cons. is expected to be more pronounced for cr-ltd. firms than for firms with a UK listing only. It is found among others that erns. of UK cr-lstd. firms are significantly more conservative than erns. of UK firms without a U.S. listing. |
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