Accounting conservatism and corporate cross- listing: The mediating effect of the corporate governance
The purpose of this paper is to investigate the relationship between accounting conservatism and companies’ cross- listing decision and the mediating role of the corporate governance mechanisms: board of directors’ characteristics and ownership structure, on this relationship. Using a sample of 60 F...
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Format: | Article |
Language: | English |
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Taylor & Francis Group
2022-12-01
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Series: | Cogent Economics & Finance |
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Online Access: | https://www.tandfonline.com/doi/10.1080/23322039.2022.2090662 |