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Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006)

Citations

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Cited by:

  1. Donal Byard & Ying Li & Yong Yu, 2011. "The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment," Journal of Accounting Research, Wiley Blackwell, vol. 49(1), pages 69-96, March.
  2. Kamarudin, Khairul Anuar & Ariff, Akmalia M. & Jaafar, Aziz, 2020. "Investor protection, cross-listing and accounting quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(1).
  3. Karolyi, G. Andrew, 2012. "Corporate governance, agency problems and international cross-listings: A defense of the bonding hypothesis," Emerging Markets Review, Elsevier, vol. 13(4), pages 516-547.
  4. Chiu, Tzu-Ting & Lee, Yen-Jung, 2013. "Foreign Private Issuers' Application of IFRS Around the Elimination of the 20-F Reconciliation Requirement," The International Journal of Accounting, Elsevier, vol. 48(1), pages 54-83.
  5. Radhakrishnan Gopalan & Sudarshan Jayaraman, 2012. "Private Control Benefits and Earnings Management: Evidence from Insider Controlled Firms," Journal of Accounting Research, Wiley Blackwell, vol. 50(1), pages 117-157, March.
  6. Attig, Najah & Chen, Ruiyuan & El Ghoul, Sadok & Guedhami, Omrane & Kwok, Chuck & Pittman, Jeffrey, 2020. "Are insiders equal? Evidence from earnings management in closely held East Asian firms," Research in International Business and Finance, Elsevier, vol. 54(C).
  7. Huang, Ying & Jacoby, Gady & Jiang, Christine X., 2016. "The bonding hypothesis and the home market liquidity of Chinese cross-listed stocks," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 43(C), pages 146-157.
  8. Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013. "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, vol. 22(1), pages 1-37, May.
  9. Priyesh Valiya Purayil & Jijo Lukose P. J., 2022. "Does cross‐border acquisition reduce earnings management of emerging market acquirers? Evidence from India," International Review of Finance, International Review of Finance Ltd., vol. 22(1), pages 143-168, March.
  10. Sanggyu Kang & Chune Young Chung & Amirhossein Fard, 2024. "Does geographic or market proximity matter? Evidence from institutional investor monitoring on earnings attributes in US cross‐listed stocks," Bulletin of Economic Research, Wiley Blackwell, vol. 76(2), pages 443-469, April.
  11. Ugur Lel & Darius P. Miller, 2008. "International Cross‐Listing, Firm Performance, and Top Management Turnover: A Test of the Bonding Hypothesis," Journal of Finance, American Finance Association, vol. 63(4), pages 1897-1937, August.
  12. Goergen, Marc & Renneboog, Luc, 2008. "Contractual corporate governance," Journal of Corporate Finance, Elsevier, vol. 14(3), pages 166-182, June.
  13. Areneke, Geofry & Kimani, Danson, 2019. "Value relevance of multinational directorship and cross-listing on MNEs national governance disclosure practices in Sub-Saharan Africa: Evidence from Nigeria," Journal of World Business, Elsevier, vol. 54(4), pages 285-306.
  14. Chaney, Paul K. & Faccio, Mara & Parsley, David, 2011. "The quality of accounting information in politically connected firms," Journal of Accounting and Economics, Elsevier, vol. 51(1-2), pages 58-76, February.
  15. Xuegang Cui & Lei Xu & Huili Zhang & Yuxiao Zhang, 2021. "Executive compensation and firm performance: Evidence from cross‐listed AH‐share firms," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(1), pages 88-102, January.
  16. Yenn-Ru Chen & Mi-Hsiu Chiang & Chia-Hsiang Weng, 2019. "Are investors always compensated for information risk? Evidence from Chinese reverse-merger firms," Review of Quantitative Finance and Accounting, Springer, vol. 52(1), pages 159-196, January.
  17. Arslan-Ayaydin, Özgür & Chen, Shimin & Ni, Serene Xu & Thewissen, James, 2022. "Is cross-listing a panacea for improving earnings quality? The case of H- and B-share firms in China," International Review of Financial Analysis, Elsevier, vol. 81(C).
  18. Zhang, Yuyang & Uchida, Konari & Bu, Hua, 2013. "How do accounting standards and insiders' incentives affect earnings management? Evidence from China," Emerging Markets Review, Elsevier, vol. 16(C), pages 78-99.
  19. Michael H. Senteney & David L. Senteney & Mohammad S. Bazaz, 2017. "Equity Market Response to Form 20-F Disclosures for ADR Firms," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(3), pages 233-255, March.
  20. Filip, Andrei & Huang, Zhongwei & Lui, Daphne, 2020. "Cross-listing and corporate malfeasance: Evidence from P-chip firms," Journal of Corporate Finance, Elsevier, vol. 63(C).
  21. Li, Ting & Zaiats, Nataliya, 2017. "Information environment and earnings management of dual class firms around the world," Journal of Banking & Finance, Elsevier, vol. 74(C), pages 1-23.
  22. Chang, Jui Chin & Sun, Heuy Lian, 2009. "Crossed-listed foreign firms' earnings informativeness, earnings management and disclosures of corporate governance information under SOX," The International Journal of Accounting, Elsevier, vol. 44(1), pages 1-32, March.
  23. Elka Johansson & Peter Carey & George Tanewski & Iliyas Yusoff, 2022. "The effect of members on charities’ annual reporting: evidence from companies limited by guarantee in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1851-1886, April.
  24. Knoeber, Charles R. & Walker, Mark D., 2013. "The effect of tougher enforcement on foreign firms: Evidence from the Adelphia perp walk," Journal of Corporate Finance, Elsevier, vol. 23(C), pages 382-394.
  25. Boubakri, Narjess & Chen, Ruiyuan (Ryan) & El Ghoul, Sadok & Guedhami, Omrane & Nash, Robert, 2020. "State ownership and stock liquidity: Evidence from privatization," Journal of Corporate Finance, Elsevier, vol. 65(C).
  26. MohammadRezaei, Fakhroddin & Mohd-Saleh, Norman & Ahmed, Kamran, 2018. "Audit Firm Ranking, Audit Quality and Audit Fees: Examining Conflicting Price Discrimination Views," The International Journal of Accounting, Elsevier, vol. 53(4), pages 295-313.
  27. Gordon, Elizabeth A. & Hsu, Hsiao-Tang & Huang, Huichi, 2020. "Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms," Advances in accounting, Elsevier, vol. 49(C).
  28. Holger Daske & Luzi Hail & Christian Leuz & Rodrigo Verdi, 2008. "Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1085-1142, December.
  29. Massimiliano Bonacchi & Antonio Marra & Paul Zarowin, 2019. "Organizational structure and earnings quality of private and public firms," Review of Accounting Studies, Springer, vol. 24(3), pages 1066-1113, September.
  30. Chen, Lucy Huajing & Deng, Saiying & Gupta, Parveen P. & Sami, Heibatollah, 2015. "The SEC's elimination of 20-F reconciliation and information asymmetry," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(1), pages 75-87.
  31. de Carvalho, Antonio Gledson & Pennacchi, George G., 2012. "Can a stock exchange improve corporate behavior? Evidence from firms' migration to premium listings in Brazil," Journal of Corporate Finance, Elsevier, vol. 18(4), pages 883-903.
  32. Kim, Oksana, 2017. "The joint role of the bonding mechanisms and the reduction in market segmentation in valuation of firms cross-listed as Global Depositary Receipts (GDRs)," Journal of Multinational Financial Management, Elsevier, vol. 39(C), pages 19-38.
  33. Chantziaras, Antonios & Koulikidou, Kleopatra & Leventis, Stergios, 2021. "The power of words in capital markets: SEC comment letters on foreign issuers and the impact of home country enforcement," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  34. Sharon Katz, 2008. "Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors," NBER Working Papers 14085, National Bureau of Economic Research, Inc.
  35. Christian Leuz, 2010. "Different approaches to corporate reporting regulation: How jurisdictions differ and why," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 229-256.
  36. Gotti, Giorgio & Mastrolia, Stacy, 2014. "Cost of Capital for Exempt Foreign Private Issuers: Information Risk Effect or Earnings Quality Effect? It Depends," The International Journal of Accounting, Elsevier, vol. 49(2), pages 190-220.
  37. Todd A. Gormley & Bong Hwan Kim & Xiumin Martin, 2012. "Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry?," Journal of Accounting Research, Wiley Blackwell, vol. 50(1), pages 159-196, March.
  38. Chen, Han-Chung & Lee, Yen-Jung & Lo, Sheng-Yi & Yu, Yong, 2021. "Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality," Journal of Accounting and Economics, Elsevier, vol. 72(1).
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