Examining the value relevance of financial statements in European countries: the importance of legal origins on cross listing decisions
Author:
Affiliation:
1. Department of Accounting, Economics and Finance, School of Business Administration, European University Cyprus, Nicosia, Cyprus
2. SYSTEMA Research Centre, School of Business Administration, European University Cyprus, Nicosia, Cyprus
Publisher
Informa UK Limited
Link
https://www.tandfonline.com/doi/pdf/10.1080/23311975.2024.2340559
Reference51 articles.
1. Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects
2. Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data
3. An Empirical Evaluation of Accounting Income Numbers
4. Does intellectual capital impact the financial performance of Indian public sector banks? An empirical analysis using GMM
5. International Accounting Standards and Accounting Quality
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