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

Mark Lang; Jana Smith Raedy; Wendy Wilson

Year of publication:	2006
Authors:	Lang, Mark H. ; Raedy, Jana Smith ; Wilson, Wendy
Published in:	Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 42.2006, 1/2, p. 255-283
Subject:	IFRS \| Gewinnverlagerung \| Income shifting \| Zweitlisting \| Dual listing \| International \| USA \| United States

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