Earnings quality of foreign versus U.S. reverse mergers : geographical location or firm-level incentives?
Year of publication: |
2016
|
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Authors: | Chen, Chu ; Gotti, Giorgio ; Herrmann, Don ; Schumann, Kathryn |
Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 15.2016, 1, p. 49-66
|
Subject: | earnings quality | SEC | reverse merger | audit quality | USA | United States | Übernahme | Takeover | Fusion | Merger | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Gewinnermittlung | Profit determination | Gewinn | Profit | Multinationales Unternehmen | Transnational corporation |
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