Article ID Journal Published Year Pages File Type
1004931 The International Journal of Accounting 2009 26 Pages PDF
Abstract
Empirical results provide some support to a positive association between earnings quality and the foreign securities regulation, suggesting that the foreign regulatory requirements have little or no effect on the reported earnings of European firms cross-listed in European exchanges.
Keywords
Related Topics
Social Sciences and Humanities Business, Management and Accounting Accounting
Preview
The impact of securities regulation on the earnings properties of European cross-listed firms
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