Earnings management and cross listing : are reconciled earnings comparable to US earnings?
Year of publication: |
2005
|
---|---|
Other Persons: | Lang, Mark H. (contributor) ; Raedy, Jana Smith (contributor) ; Wilson, Wendy (contributor) |
Publisher: |
Philadelphia, Pa. : Weiss Center for International Financial Research, Wharton School, Univ. of Pennsylvania |
Subject: | IFRS | Gewinnverlagerung | Income shifting | Zweitlisting | Dual listing | International | USA | United States |
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