Country factors in earnings management of ADR firms
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DOI: 10.1016/j.frl.2019.04.003
Abstract: Abstract This study examines the impact of investor protection, market monitoring, and stock liquidity on the degree of earnings management using a sample of 430 firms from 34 countries cross-listed as American Depository Receipts (ADRs).… read more here.
Keywords: management; stock liquidity; earnings management; adr firms ... See more keywords
US cross-listings and director compensation: a cross-country analysis
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DOI: 10.1108/mf-02-2018-0094
Abstract: Purpose The purpose of this paper is to investigate the effect of cross-listing on the size and structure of director compensation at individual director level. While much of the prior literature has focused on executive… read more here.
Keywords: adr firms; compensation; cross; director compensation ... See more keywords