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Cited by 163Auditing, Earnings Management, GovernanceCorporate Governance and Financial ManagementAccounting and Organizational Management

Earnings management and cross listing: Are reconciled earnings comparable to US earnings?

Lang, Mark, Smith Raedy, Jana, Wilson, Wendy·2006·Journal of Accounting and Economics
DOI 10.1016/j.jacceco.2006.04.005
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  • Differences in reporting outcomes persist even when firms use the same standards.

    “Prior evidence supports these arguments and shows that differences in reporting outcomes persist even when firms use the same standards (e.g., Ball et al. 2003; Leuz 2003; Lang et al. 2006; Daske et al. 2013).”

    From Mandatory CSR and sustainability reporting: economic analysis and literature review (2021) · cites this paper as Lang et al. 2006

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References 25 · Cited by 163

Research works printed but not linked: 25

  1. Amir, 1993, A comparison of the value-relevance of U.S. versus non-U.S. GAAP accounting measures using form 20-F reconciliations, Journal of Accounting Research, 31, 230, 10.2307/2491172 · DOI
  2. Ball, R., 2001. Infrastructure requirements for an economically efficient system of public financial reporting and disclosure. Brookings–Wharton Papers on Financial Services, 127–169. · DOI
  3. Ball, 2000, The effect of international institutional factors on properties of accounting earnings, Journal of Accounting and Economics, 29, 1, 10.1016/S0165-4101(00)00012-4 · DOI
  4. Ball, 2003, Incentives versus standards: properties of accounting income in four east Asian countries, and implications for acceptance of IAS, Journal of Accounting and Economics, 36, 235, 10.1016/j.jacceco.2003.10.003 · DOI · Paper page
  5. Barth, 2001, Relevance of value relevance literature for financial accounting standard setting: another view, Journal of Accounting and Economics, 31, 77, 10.1016/S0165-4101(01)00019-2 · DOI
  6. Basu, 1997, The conservatism principle and the asymmetric timeliness of earnings, Journal of Accounting and Economics, 24, 3, 10.1016/S0165-4101(97)00014-1 · DOI
  7. Breeden, R., 1994. Foreign companies and U.S. markets in a time of economic transformation. Fordham International Law Journal 17.
  8. Brown, 1999, Use of R2 in accounting research: measuring changes in value relevance over the last four decades, Journal of Accounting and Economics, 28, 83, 10.1016/S0165-4101(99)00023-3 · DOI
  9. Burgstahler, 1997, Earnings management to avoid earnings decreases and losses, Journal of Accounting and Economics, 24, 99, 10.1016/S0165-4101(97)00017-7 · DOI
  10. Coffee, J., 2002. Racing towards the top?: the impact of cross-listing and stock market competition on international corporate governance. Working paper, Columbia University Law School. · DOI
  11. Cramer, 1987, Mean and variance of R2 in small and moderate samples, Journal of Econometrics, 35, 253, 10.1016/0304-4076(87)90027-3 · DOI
  12. Frost, 1994, Accounting disclosure practices in the United States and the United Kingdom, Journal of Accounting Research, 32, 75, 10.2307/2491388 · DOI
  13. Holthausen, 2001, Relevance of value relevance literature for financial accounting standard setting, Journal of Accounting and Economics, 31, 3, 10.1016/S0165-4101(01)00029-5 · DOI · Paper page
  14. Jenkins, 1999, Financial reporting in a global capital market world, Financial Accounting Series, 198-A, 2
  15. Kosnik, 1994, The role of the SEC in evaluating foreign issuers coming to the U.S. markets, Fordham International Law Journal, 17, s97
  16. La Porta, 1998, Law and finance, Journal of Political Economy, 106, 1113, 10.1086/250042 · DOI · Paper page
  17. Land, 2002, Empirical evidence on the evolution of international earnings, Accounting Review, 77, 115, 10.2308/accr.2002.77.s-1.115 · DOI
  18. Lang, M., Lins, K., Miller, D., 2003a. ADRs, analysts, and accuracy: do ADRs improve a firm's information environment and lower its cost of capital? Journal of Accounting Research 41, 317–345. · DOI
  19. Lang, 2003, How representative are firms that are cross listed in the United States? An analysis of accounting quality, Journal of Accounting Research, 41, 363, 10.1111/1475-679X.00108 · DOI
  20. Leuz, 2003, Earnings management and investor protection: an international comparison, Journal of Financial Economics, 69, 505, 10.1016/S0304-405X(03)00121-1 · DOI
  21. Licht, 2000, Genie in a bottle? Assessing managerial opportunism in international securities transactions, Columbia Business Law Review, 2000, 51
  22. Licht, 2003, Cross-listing and corporate governance: bonding or avoiding?, Chicago Journal of International Law, 4, 141
  23. Pagano, 2002, The geography of equity listings: why do companies list abroad?, Journal of Finance, 57, 2379, 10.1111/1540-6261.00509 · DOI
  24. Siegel, 2005, Can foreign firms bond themselves effectively by renting U.S. securities laws?, Journal of Financial Economics, 75, 319, 10.1016/j.jfineco.2004.02.001 · DOI
  25. Warbrick, 1994, Practical company experience in entering U.S. markets: significant issues and hurdles from the issuer's perspective, Fordham International Law Journal, 17, s112

Authors
Lang, M., Smith Raedy, J., & Wilson, W.
Affiliations
  • University of North Carolina at Chapel Hill (US)
  • Southern Methodist University (US)
Corresponding author
Lang, Mark
ORCID
Lang, Mark
Venue
Journal of Accounting and Economics
Publisher
Elsevier BV
Published
2006-10
Volume
42
Issue
1-2
Pages
255-283
ISSN
0165-4101 (ISSN-L)
DOI
10.1016/j.jacceco.2006.04.005
OpenAlex
W3122263039
Cited by
163
References
25
Citations by year
2025: 5 · 2024: 15 · 2023: 11 · 2022: 11 · 2021: 6 · 2020: 13 · 2019: 7 · 2018: 12 · 2017: 3 · 2016: 7 · 2015: 8 · 2014: 12 · 2013: 7 · 2012: 11
FWCI
26.73
Type
journal article
Language
en
Open access
closed
Licence
www.elsevier.com/tdm/userlicense/1.0/ (tdm)
Locations
  • Journal of Accounting and Economics (publishedVersion)
  • SMU Scholar (Southern Methodist University) (submittedVersion)
  • RePEc: Research Papers in Economics (submittedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Governance and Financial Management
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting and Organizational Management
Keywords
earnings management, cross-listing, income smoothing, loss recognition, investor protection, SEC regulation, local accounting standards, earnings comparability

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