Auditor choice and accruals patterns of cross-listed firms
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Preise | 2014 | 2015 | 2019 |
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Schnitt | € 36,35 | € 38,94 | € 34,61 |
Nachfrage |
Auditor Choice and Accruals Patterns of Cross-Listed Firms (Paperback) (2014)
ISBN: 9783659571817 bzw. 3659571814, in Deutsch, LAP Lambert Academic Publishing, United States, Taschenbuch, neu, Nachdruck.
Language: English Brand New Book ***** Print on Demand *****.This study investigates whether the accrual patterns differ between two groups of Chinese firms cross-listed in Hong Kong: those employing Big4 vs. those employing non-Big 4. The evidence suggests that clients of Big 4 auditors report less unsigned discretionary accruals relative to clients of non-Big 4 auditors. Further, cross-listed firms with non-Big 4 auditors are more likely to understate their earnings and experience larger reversals of accruals in the future than cross-listed firms with Big 4 auditors. The findings suggest Big 4 auditors play a meaningful role in improving earnings quality for cross-listed firms, which help explain why cross-listed firms have higher earning quality than their domestic counterparts documented by prior literature. This Study addresses an interesting and important research question.
Auditor choice and accruals patterns of cross-listed firms (2014)
ISBN: 9783659571817 bzw. 3659571814, in Deutsch, LAP Lambert Academic Publishing Sep 2014, Taschenbuch, neu, Nachdruck.
This item is printed on demand - Print on Demand Titel. Neuware - This study investigates whether the accrual patterns differ between two groups of Chinese firms cross-listed in Hong Kong: those employing Big4 vs. those employing non-Big 4. The evidence suggests that clients of Big 4 auditors report less unsigned discretionary accruals relative to clients of non-Big 4 auditors. Further, cross-listed firms with non-Big 4 auditors are more likely to understate their earnings and experience larger reversals of accruals in the future than cross-listed firms with Big 4 auditors. The findings suggest Big 4 auditors play a meaningful role in improving earnings quality for cross-listed firms, which help explain why cross-listed firms have higher earning quality than their domestic counterparts documented by prior literature. This Study addresses an interesting and important research question. 52 pp. Englisch.
Auditor choice and accruals patterns of cross-listed firms
ISBN: 9783659571817 bzw. 3659571814, vermutlich in Englisch, neu, Hörbuch.
This study investigates whether the accrual patterns differ between two groups of Chinese firms cross-listed in Hong Kong: those employing Big4 vs. those employing non-Big 4. The evidence suggests that clients of Big 4 auditors report less unsigned discretionary accruals relative to clients of non-Big 4 auditors. Further, cross-listed firms with non-Big 4 auditors are more likely to understate their earnings and experience larger reversals of accruals in the future than cross-listed firms with Big 4 auditors. The findings suggest Big 4 auditors play a meaningful role in improving earnings quality for cross-listed firms, which help explain why cross-listed firms have higher earning quality than their domestic counterparts documented by prior literature. This Study addresses an interesting and important research question.
Auditor choice and accruals patterns of cross-listed firms
ISBN: 9783659571817 bzw. 3659571814, vermutlich in Englisch, LAP Lambert Academic Publishing, Taschenbuch, neu.
Auditor choice and accruals patterns of cross-listed firms: This study investigates whether the accrual patterns differ between two groups of Chinese firms cross-listed in Hong Kong: those employing Big4 vs. those employing non-Big 4. The evidence suggests that clients of Big 4 auditors report less unsigned discretionary accruals relative to clients of non-Big 4 auditors. Further, cross-listed firms with non-Big 4 auditors are more likely to understate their earnings and experience larger reversals of accruals in the future than cross-listed firms with Big 4 auditors. The findings suggest Big 4 auditors play a meaningful role in improving earnings quality for cross-listed firms, which help explain why cross-listed firms have higher earning quality than their domestic counterparts documented by prior literature. This Study addresses an interesting and important research question. Englisch, Taschenbuch.
Auditor choice and accruals patterns of cross-listed firms
ISBN: 3659571814 bzw. 9783659571817, vermutlich in Englisch, LAP Lambert Academic Publishing, Taschenbuch, neu.
Auditor Choice and Accruals Patterns of Cross-Listed Firms (2014)
ISBN: 9783659571817 bzw. 3659571814, in Englisch, OmniScriptum GmbH & Co. KG, OmniScriptum GmbH & Co. KG, OmniScriptum GmbH & Co. KG, neu.
Xin Qingquan, Wang Bing,Paperback, English-language edition,Pub by OmniScriptum GmbH & Co. KG.
Auditor choice and accruals patterns of cross-listed firms (2014)
ISBN: 9783659571817 bzw. 3659571814, vermutlich in Englisch, Taschenbuch, neu.
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