A comparison of earnings management between KSE firms and KOSDAQ firms
Article Abstract:
A comparative analysis of earnings management practices adopted by Korean Stock Exchange (KSE) firms and KOSDAQ (a Korean version of the NASDAQ market) firms is presented.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2005
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Earnings conservatism, litigation and contracting: the case of cross-listed firms
Article Abstract:
A study is conducted to analyze the difference in earnings conservatism of UK companies, which have United States cross-listing and which don't have US cross-listing.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2005
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Income smoothing, earnings quality and firm valuation
Article Abstract:
A study examining the direct relationship between lower variability of earnings and income smoothers' higher firm values, which is negated is presented.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2004
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