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Discussion of How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality

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  • Peter Joos

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  • Peter Joos, 2003. "Discussion of How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 387-396, May.
    • Handle: RePEc:bla:joares:v:41:y:2003:i:2:p:387-396
    DOI: 10.1111/1475-679X.00109
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    References listed on IDEAS

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    1. Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "The effect of international institutional factors on properties of accounting earnings," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 1-51, February.
    2. Mark Lang & Jana Smith Raedy & Michelle Higgins Yetman, 2003. "How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 363-386, May.
    3. Dechow, Patricia M., 1994. "Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals," Journal of Accounting and Economics, Elsevier, vol. 18(1), pages 3-42, July.
    4. Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "Corrigendum to "The effect of international institutional factors on properties of accounting earnings"; [Journal of Accounting and Economics 29 (2000) 1-51]," Journal of Accounting and Economics, Elsevier, vol. 30(2), pages 241-241, October.
    5. Reese, William Jr. & Weisbach, Michael S., 2002. "Protection of minority shareholder interests, cross-listings in the United States, and subsequent equity offerings," Journal of Financial Economics, Elsevier, vol. 66(1), pages 65-104, October.
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    Cited by:

    1. de Jong, A. & DeJong, D.V. & Mertens, G.M.H. & Roosenboom, P.G.J., 2005. "Royal Ahold : A Failure of Corporate Governance and an Accounting Scandal," Discussion Paper 2005-57, Tilburg University, Center for Economic Research.
    2. Yakup Ergincan, 2011. "Mobile Corporate Governance: A Model Proposal For Modern Corporate Governance And Investor Relations," Bogazici Journal, Review of Social, Economic and Administrative Studies, Bogazici University, Department of Economics, vol. 25(1), pages 171-200.
    3. Roberto Carlos Klann & Ilse Maria Beuren, 2018. "Earnings management IFRS adoption in Brazilian and British companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(1), pages 13-28, February.
    4. Günther, Nina & Gegenfurtner, Bernhard & Kaserer, Christoph & Achleitner, Ann-Kristin, 2009. "International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption," CEFS Working Paper Series 2009-09, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS).
    5. Junwei Lu & Xiaoxia Bu & Jing Chen, 2021. "Do inflowing sophisticated investors induce classification shifting? New evidence from market liberalisation in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(5), pages 6193-6223, December.
    6. Steven Maijoor & Ann Vanstraelen, 2006. "Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets," Accounting and Business Research, Taylor & Francis Journals, vol. 36(1), pages 33-52.
    7. O'Connor, Thomas G., 2006. "Cross-listing in the U.S. and domestic investor protection," The Quarterly Review of Economics and Finance, Elsevier, vol. 46(3), pages 413-436, July.
    8. Juan Carlos Gozzi & Ross Levine & Maria Soledad Martinez Peria & Sergio L. Schmukler, 2012. "How Firms Use Domestic and International Corporate Bond Markets," NBER Working Papers 17763, National Bureau of Economic Research, Inc.
    9. Thomas C O'Connor, 2007. "Cross-listing in the U.S. and domestic investor protection," Economics Department Working Paper Series n1861107.pdf, Department of Economics, National University of Ireland - Maynooth.
    10. Koon Boon Kee, 2011. "Why ‘Democracy’ anD ‘Drifter’ firms can have abnormal returns: the Joint importance of corporate Governance anD abnormal accruals in separatinG Winners from losers," Bogazici Journal, Review of Social, Economic and Administrative Studies, Bogazici University, Department of Economics, vol. 25(1), pages 3-55.
    11. de Jong, A. & DeJong, D.V. & Mertens, G.M.H. & Roosenboom, P.G.J., 2005. "Royal Ahold : A Failure of Corporate Governance and an Accounting Scandal," Other publications TiSEM 30cd2011-e035-4e4a-a639-0, Tilburg University, School of Economics and Management.

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