FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W1760153928> ?p ?o ?g. }

• W1760153928 abstract "The recent influx of foreign companies to the U.S. capital markets via reverse mergers, transactions that bypass the scrutiny given to IPOs, has raised concerns about the quality of financial reporting by the resulting firms. Using an array of proxies for reporting quality, we find that the reporting quality of these reverse merger (RM) firms, regardless of country of origin, is lower than that of their domestic industry peers and foreign cross-listed companies. However, the evidence is less conclusive regarding the alleged inferior quality of foreign RM firms relative to that of RM firms originating in the U.S. We also find that important determinants of the inferior reporting quality of RM firms are their lower audit quality and weaker external monitoring by the investing public. With few exceptions, investors appear to recognize this quality differential by tempering their reaction to accounting information reported by RM firms, and discounting these firms’ equity values relative to their non-RM industry peers. The findings have implications for investors, market regulators and auditors. They are also relevant for the discussion on the costs and benefits of harmonizing accounting standards and for the debate on the desirability of capital market stimuli in the form of relaxed reporting and disclosure rules." @default.
• W1760153928 created "2016-06-24" @default.
• W1760153928 creator A5001177273 @default.
• W1760153928 creator A5040540091 @default.
• W1760153928 creator A5049309153 @default.
• W1760153928 date "2012-01-01" @default.
• W1760153928 modified "2023-10-16" @default.
• W1760153928 title "Importing Accounting Quality: The Case of Foreign Reverse Mergers" @default.
• W1760153928 cites W1481501828 @default.
• W1760153928 cites W1602588568 @default.
• W1760153928 cites W1818074447 @default.
• W1760153928 cites W1866851680 @default.
• W1760153928 cites W1908554167 @default.
• W1760153928 cites W1952934792 @default.
• W1760153928 cites W1966587977 @default.
• W1760153928 cites W1967538259 @default.
• W1760153928 cites W1986099558 @default.
• W1760153928 cites W1986187321 @default.
• W1760153928 cites W2019840982 @default.
• W1760153928 cites W2021907516 @default.
• W1760153928 cites W2044854242 @default.
• W1760153928 cites W2045989399 @default.
• W1760153928 cites W2047134097 @default.
• W1760153928 cites W2048359663 @default.
• W1760153928 cites W2054171030 @default.
• W1760153928 cites W2063595321 @default.
• W1760153928 cites W2064948352 @default.
• W1760153928 cites W2064964920 @default.
• W1760153928 cites W2067171170 @default.
• W1760153928 cites W2067294622 @default.
• W1760153928 cites W2071892020 @default.
• W1760153928 cites W2075007695 @default.
• W1760153928 cites W2075288496 @default.
• W1760153928 cites W2082756610 @default.
• W1760153928 cites W2090227940 @default.
• W1760153928 cites W2097488286 @default.
• W1760153928 cites W2101878334 @default.
• W1760153928 cites W2106579965 @default.
• W1760153928 cites W2109828486 @default.
• W1760153928 cites W2121603097 @default.
• W1760153928 cites W2126001850 @default.
• W1760153928 cites W2130392613 @default.
• W1760153928 cites W2140992687 @default.
• W1760153928 cites W2147662694 @default.
• W1760153928 cites W2163656434 @default.
• W1760153928 cites W2164184583 @default.
• W1760153928 cites W2164741508 @default.
• W1760153928 cites W2164795326 @default.
• W1760153928 cites W2165105766 @default.
• W1760153928 cites W2167521031 @default.
• W1760153928 cites W2176195673 @default.
• W1760153928 cites W3121241110 @default.
• W1760153928 cites W3121722682 @default.
• W1760153928 cites W3121951548 @default.
• W1760153928 cites W3122489987 @default.
• W1760153928 cites W3122538207 @default.
• W1760153928 cites W3122547505 @default.
• W1760153928 cites W3123817661 @default.
• W1760153928 cites W3124073814 @default.
• W1760153928 cites W3124168319 @default.
• W1760153928 cites W3124170598 @default.
• W1760153928 cites W3124319319 @default.
• W1760153928 cites W3124321936 @default.
• W1760153928 cites W3124538093 @default.
• W1760153928 cites W3125126843 @default.
• W1760153928 cites W3125633101 @default.
• W1760153928 cites W3126033619 @default.
• W1760153928 cites W4231379694 @default.
• W1760153928 cites W4232102386 @default.
• W1760153928 cites W4252850269 @default.
• W1760153928 doi "https://doi.org/10.2139/ssrn.2183724" @default.
• W1760153928 hasPublicationYear "2012" @default.
• W1760153928 type Work @default.
• W1760153928 sameAs 1760153928 @default.
• W1760153928 citedByCount "24" @default.
• W1760153928 countsByYear W17601539282012 @default.
• W1760153928 countsByYear W17601539282013 @default.
• W1760153928 countsByYear W17601539282014 @default.
• W1760153928 countsByYear W17601539282015 @default.
• W1760153928 countsByYear W17601539282016 @default.
• W1760153928 countsByYear W17601539282018 @default.
• W1760153928 crossrefType "journal-article" @default.
• W1760153928 hasAuthorship W1760153928A5001177273 @default.
• W1760153928 hasAuthorship W1760153928A5040540091 @default.
• W1760153928 hasAuthorship W1760153928A5049309153 @default.
• W1760153928 hasConcept C10138342 @default.
• W1760153928 hasConcept C111472728 @default.
• W1760153928 hasConcept C121955636 @default.
• W1760153928 hasConcept C138885662 @default.
• W1760153928 hasConcept C144133560 @default.
• W1760153928 hasConcept C2779530757 @default.
• W1760153928 hasConcept C548217281 @default.
• W1760153928 hasConceptScore W1760153928C10138342 @default.
• W1760153928 hasConceptScore W1760153928C111472728 @default.
• W1760153928 hasConceptScore W1760153928C121955636 @default.
• W1760153928 hasConceptScore W1760153928C138885662 @default.
• W1760153928 hasConceptScore W1760153928C144133560 @default.
• W1760153928 hasConceptScore W1760153928C2779530757 @default.
• W1760153928 hasConceptScore W1760153928C548217281 @default.
• W1760153928 hasLocation W17601539281 @default.

• next