Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006)

By Christian Leuz. 2006

196 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/946c00ec00d31153e23cf4d47ec813b0cbece63b

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Citations in the corpus

Accounting Standards, Financial Reporting Outcomes, and Enforcement (2009, background): “…fact that cross-listed firms engage in less earnings management than non- cross-listed firms from the same countries (Lang, Ready and Wilson (2006), Leuz (2006)) suggests that U.S. enforcement of cross-listed firms matters even if that enforcement is weaker for cross-listed firms than for U.S.…”
International Cross‐Listing, Firm Performance, and Top Management Turnover: A Test of the Bonding Hypothesis (2006, unknown): “We also exclude U.S. firms as the bonding hypothesis predicts differences between cross-listed and non-cross-listed firms, rather than differences between cross-listed and U.S. firms (see, for example, Leuz (2006)).”
Convergence in Accounting Standards: Insights from Academicians and Practitioners (2010, unknown): “Some academic studies (e.g., Lang, Smith Raedy, & Wilson, 2006 and Leuz, 2006) support anecdotal evidence (e.g., KPMG, 2006, KPMG, 2007, E&Y, 2007a, and E&Y, 2007b) that suggests that IFRS financial reports are not only affected by home-country institutions, but also retain a strong national…”
Different approaches to corporate reporting regulation: How jurisdictions differ and why (2010, background): “Even in a hypothetical world with perfect enforcement, observed reporting behavior will differ as long as firms have different reporting incentives and the accounting standards offer discretion (Leuz, 2006).”
Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors (2009, background): “…disclosure quality and firms’ costs of capital (e.g., Botosan, 1997; Botosan and Plumlee, 2002; Hail, 2002; Francis et al., 2004 and 2005; Hail and Leuz, 2006; Leuz and Schrand, 2008), although some of the evidence is still debated (e.g., Leuz and Wysocki, 2008 Liu and Wysocki, 2007; Core et…”
Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions * (2007, methodology): “Following Hail and Leuz (2006a), we compute estimates of the implied cost of capital using four models suggested in the literature (Claus and Thomas, 2001; Gebhardt et al., 2001; Easton, 2004; Ohlson and JuettnerNauroth, 2005).”
Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors (2009, unknown): “First, the study furthers our understanding of how ownership concentration and structure affect financial reporting practices (e.g., Haw et al. 2004; Leuz et al. 2003; Leuz 2006; among others).”
Transparency, Liquidity, and Valuation: International Evidence (2009, unknown): “Hail and Leuz (2006) provide evidence that countries with better legal institutions and investor protection enjoy a lower cost of capital and Hail and Leuz (2009) suggest that firms that cross list experience a reduction in cost of capital.”
Will Harmonizing Accounting Standards Really Harmonize Accounting? Evidence from Non-U.S. Firms Adopting U.S. GAAP (2008, background): “Leuz, Nanda, & Wysocki [2003]; Lang, Raedy, & Wilson [2006]) and that the behavior of net income varies in predictable ways under U.S. GAAP (e.g., Dechow & Dichev [2002]; Lang, Raedy, & Yetman [2003]; Lang, Raedy, & Wilson [2006]). We also construct variables that measure the level of conservatism a”
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010, background): “…or disclosure uality and firms’ costs of capital e.g., Botosan 1997; Botosan and Plumlee 2002; Hail 2002; rancis et al. 2004, 2005; Hail and Leuz 2006; Leuz and Schrand 2009 , although some of the vidence is still debated e.g., Liu and Wysocki 2007; Core et al. 2008; Leuz and Wysocki 2008…”