盈餘管理是否與至美國第二上市有關:以英國及台灣企業為例

Does cross-listing in the U.S.A engage earnings management differently?Evidence from the U.K. and Taiwan

徐婉榕(Wan-Jung Hsu)

指導教授 ： 顏信輝

淡江大學/管理學院/會計學系碩士班/碩士(2011年)

https://doi.org/10.6846/TKU.2011.01361

摘要

本篇摘要未授權

關鍵字

跨國上市 ； 盈餘管理 ； 盈餘平穩化 ； 損失認列即時性

並列摘要

This abstract would not be displayed due to no authorization.

並列關鍵字

Cross-listing ； earnings management ； earning smoothing ； timely loss recognition

參考文獻

Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 24(1), 3-37.

Burgstahler, D. C., Hail, L., & Leuz, C. (2006). The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms. The Accounting Review, 81(5), 983-1016.

Bushee, B. J., & Leuz, C. (2005). Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board. Journal of Accounting and Economics, 39(2), 233-264.

Charitou, A., & Louca, C. (2009). Cross-Listing and Operating Performance: Evidence from Exchange-Listed American Depositary Receipts. Journal of Business and Accounting, 36(1-2), 99-129.

Coffee, J. C., Jr. (1999). The future as history: the prospects for global convergence in corporate governance and its implications. Northwestern University Law Review, 641-708.