Crossed-listed foreign firms' earnings informativeness, earnings management and disclosures of corporate governance information under SOX

By Jui-Chin Chang, He Sun. 2009

157 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/c2b19fb75564327bbc60e5495847c4dd6645430c

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Xiaoqiu Song
2. Lutao Ning
3. Jing‐Ming Kuo

In Strategy and Management

1. Jing‐Ming Kuo
2. Xiaoqiu Song
3. Lutao Ning

Citations in the corpus

• The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China (2014, background): “…evidence from the U.S. market and demonstrates that accrual-based earnings management can be constrained by a larger number of independent board members and higher quality of audit committees (Beasley, 1996; Chang & Sun, 2009; Dechow, Sloan, & Sweeney, 1996; Klein, 2002; Xie et al., 2003).”