A comparison of earnings management between KSE firms and KOSDAQ firms

Article Abstract:

A comparative analysis of earnings management practices adopted by Korean Stock Exchange (KSE) firms and KOSDAQ (a Korean version of the NASDAQ market) firms is presented.

South Korea, Security and commodity exchanges, Management dynamics, Security brokers and dealers, Securities & Commodities Services, Securities, Commodity Contracts, and Other Financial Investments and Related Activities, Management, Accounting and auditing, Stock exchanges, Securities industry, Company business management, KOSDAQ Stock Market

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Earnings conservatism, litigation and contracting: the case of cross-listed firms

Article Abstract:

A study is conducted to analyze the difference in earnings conservatism of UK companies, which have United States cross-listing and which don't have US cross-listing.

United Kingdom, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Listing & Registration, Securities listing

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Income smoothing, earnings quality and firm valuation

Article Abstract:

A study examining the direct relationship between lower variability of earnings and income smoothers' higher firm values, which is negated is presented.

Venture Analysis, Business enterprises, Valuation

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