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Admitting mistakes : home country effect on the reliability of restatement reporting

Srinivasan, Suraj; Wahid, Aida Sijamic; Yu, Gwen - 2012

We study the frequency of restatements by foreign firms listed on US exchanges. We find that the restatement rate of US … listed foreign firms is significantly lower than that of comparable US firms and that the difference depends on the firm …'s home country characteristics. Foreign firms from countries with a weak rule of law are less likely to restate than are …

Persistent link: https://www.econbiz.de/10009655231

Admitting mistakes : home country effect on the reliability of restatement reporting

Srinivasan, Suraj; Wahid, Aida Sijamic; Yu, Gwen - In: The accounting review : a publication of the American … 90 (2015) 3, pp. 1201-1240

Persistent link: https://www.econbiz.de/10011295562

The true importance of significant people functions

Oosterhoff, Danny - In: International transfer pricing journal 15 (2008) 2, pp. 68-75

Persistent link: https://www.econbiz.de/10003715046

The effect of globalization and legal environment on voluntary disclosure

Webb, Kimberley A.; Cahan, Steven F.; Sun, Jerry - In: The international journal of accounting : TIJA 43 (2008) 3, pp. 219-245

Persistent link: https://www.econbiz.de/10003766943

Country of origin and foreign IPO legitimacy : understanding the role of geographic scope and insider ownership

Bell, R. Greg; Moore, Curt B.; Al-Shammari, Hussam A. - In: Entrepreneurship, theory and practice : ET & P 32 (2008) 1, pp. 185-202

Persistent link: https://www.econbiz.de/10003734139

The impact of firm characteristics on trading volume reaction to the earnings reconciliation from IFRS to US GAAP

Chen, Lucy Huajing; Sami, Heibatollah - In: Contemporary accounting research : a journal of the … 30 (2013) 2, pp. 697-718

Persistent link: https://www.econbiz.de/10009779728

Does financial statement information affect cross-border lending by foreign banks in the syndicated loan market? : evidence from a natural experiment

Chan, Ann Ling-Ching; Hsieh, Yi-Ting; Lee, Edward; … - In: Journal of accounting and public policy 34 (2015) 5, pp. 520-547

Persistent link: https://www.econbiz.de/10011407662

Do CEO characteristics impact a company's earnings quality?

Čerkasova, Viktorija; Markina, Valeria - In: Montenegrin journal of economics 17 (2021) 2, pp. 207-225

Persistent link: https://www.econbiz.de/10012605496

Studies on earnings management and financial statement fraud in corporate firms

Noorul Azwin Binti Md Nasir; Ali, Muhammad Jahangir; … - In: Research in world economy 10 (2019) 2, pp. 15-19

Persistent link: https://www.econbiz.de/10012231329

Effects of financial characteristics on accounting conservatism of listed companies in Vietnam stock exchange

Nguyen Thi Phuong Hong; Phan Thi Tra My - In: Cogent business & management 11 (2024) 1, pp. 1-24

The research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return on equity, sales growth, return on assets, capital intensity, investment opportunity, financial distress, financial leverage, global diversification and uncertainty environment....

Persistent link: https://www.econbiz.de/10014536207