Cross-Listing and Earnings Management Surrounding SOX
This paper provides evidence on the relative efficacy of the Sarbanes-Oxley Act (SOX) by comparing the financial reporting practices of cross-listed non-U.S. firms and matched U.S. firms. Using a pair sample research design, we observe a different level of managerial discretion in accounting choices...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
People & Global Business Association (P&GBA)
2010-09-01
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| Series: | Global Business and Finance Review |
| Subjects: | |
| Online Access: | http://www.gbfrjournal.org/pds/journal/thesis/20150622144829-CXFL2.pdf |