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- W2992456546 abstract "Using 42,808 firm-year observations from 32 countries around the world, we investigate whether cross-listing in the US is associated with better accounting quality, and whether investor protection moderates the effect of cross-listing on accounting quality. Our main results show firms that are cross-listed in the US exhibit more timely reporting of losses, greater tendency to manage earnings downward, and more value relevance of accounting numbers as compared to their domestic counterparts. Cross-listed firms originating from high investor protection jurisdictions, particularly in high anti-director rights and common law countries, exhibit greater tendency to recognise a more timely reporting of losses and to manage earnings downward but exhibit lower value relevance of earnings as compared to cross-listed firms domiciled in low anti-director rights and non-common law countries. These results suggest that the strength of investor protection in home country plays an important role in determining the quality of accounting numbers of cross-listed firms." @default.
- W2992456546 created "2019-12-13" @default.
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- W2992456546 date "2020-04-01" @default.
- W2992456546 modified "2023-10-18" @default.
- W2992456546 title "Investor protection, cross-listing and accounting quality" @default.
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- W2992456546 doi "https://doi.org/10.1016/j.jcae.2019.100179" @default.
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