Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?

By Mark H. Lang, J. Raedy, Wendy M. Wilson. 2006

805 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/78e18f4e8ef45ac3478d96f754fd9424c3ab9883

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Citations in the corpus

The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality (2014, positive): “Lang, Raedy, and Wilson (2006) compare the properties of U.S. GAAP reporting outcomes for U.S. firms and foreign firms cross-listed in the U.S. and show that the quality of U.S. GAAP earnings numbers is higher for U.S. firms than for cross-listed firms.”
Earnings Management When Incentives Compete: The Role of Tax Accounting in Russia (2004, positive): “(2003) and Lang et al. (2004) show that enforcement affects the extent of earnings management.”
The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations (2013, neutral): “(6) (Lang et al., 2003, 2006).”
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “Lang et al. (2006) do not use the Leuz et al. (2003) measure of artificial smoothness.”
The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions (2011, background): “…amortizations has a larger effect on European firms’ reported earnings, these incentives should be at least equally important in a European setting, particularly as a number of studies suggest that earnings management is more common in Europe than in the US (Leuz et al., 2003; Lang et al., 2006).”
Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market (2008, background): “In response to the criticisms, a growing number of studies are relying on an aggregate measure of earnings management behaviour, as developed by Leuz et al. (2003) (e.g. Lang et al., 2003, 2006; Wysocki, 2004; Burgstahler et al., 2006).”
Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks (2011, methodology): “Finally, following Lang et al. (2006 ) w e have included DCROSS to indicate bank coss-listings.”
Does Accounting Quality Change Following a Switch from U.S. GAAP to IFRS? Evidence from Germany (2012, neutral): “Following prior research (Lang et al., 2003; Lang et al., 2006; Barth et al., 2008), the second earnings smoothing metric is the ratio of variability of ∆NI* to the variability of ∆CF*.”
The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010, positive): “Following previous studies (Lang et al., 2006; Barth et al., 2007, 2008), in the multiple regression analysis of managing earnings toward targets and timely loss recognition, we report OLS estimation results rather than logistic estimation results because Greene (1993) reports that logistic models…”