M'rad, Mouna - In: Cogent economics & finance 10 (2022) 1, pp. 1-24
The purpose of this paper is to investigate the relationship between accounting conservatism and companies’ cross … of a reverse causation relationship between accounting conservatism and cross-listing decision in the United States (US … findings also support the new prediction that better governance leads to higher levels of accounting conservatism, implying a …