The authors are respectively from the Faculty of Economics, University of Groningen and the Department of Accounting and Finance, Lancaster University. This paper has benefited from comments from Abed Abdallah, John Coffee, Peter Easton, Michael Mumford, Ken Peasnell and an anonymous referee. The authors want to thank them for their invaluable support. The research presented in this paper has further benefited from comments received at the ESRC Workshop held at Lancaster, September 2001; the Financial Accounting Workshop, Nijenrode University (Netherlands), October 2001; the EIASM Workshop on Capital Markets Accounting Research, Valencia, December 2001; the BAA Conference, Jersey, April 2002; the EAA Conference, Copenhagen, 2002; the EFMA Conference, London 2002; the annual AAA meeting in San Antonio, August 2002, the Tilburg University Accounting Workshop, October 2003, the Glasgow University Accounting Workshop, November 2003, and at the EIASM Workshop on research and capital markets, Frankfurt, December 2003.
Earnings Conservatism, Litigation and Contracting: The Case of Cross-Listed Firms
Article first published online: 8 SEP 2005
Journal of Business Finance & Accounting
Volume 32, Issue 7-8, pages 1275–1309, September 2005
How to Cite
Huijgen, C. and Lubberink, M. (2005), Earnings Conservatism, Litigation and Contracting: The Case of Cross-Listed Firms. Journal of Business Finance & Accounting, 32: 1275–1309. doi: 10.1111/j.0306-686X.2005.00629.x
- Issue published online: 8 SEP 2005
- Article first published online: 8 SEP 2005
- (Paper received January 2004, revised and accepted September 2004)
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