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