Proceedings of the International Academic Conference on Frontiers in Social Sciences and Management Innovation (IAFSM 2019)

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Cross Listing, Bonding, and Earning Qualities

Authors
Hong Yue
Corresponding Author
Hong Yue
Available Online 17 February 2020.
DOI
10.2991/assehr.k.200207.051How to use a DOI?
Keywords
cross listing, bonding mechanism, earning qualities
Abstract

Using the accounting conservatism, value relevance and earning management as the measure for cross listing bonding effect,this paper tests the existence of bonding effect for cross listing firms. The result shows that bonding effect exists in firms which list in Hong Kong, and the effect significantly improves firms’ earning qualities.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Academic Conference on Frontiers in Social Sciences and Management Innovation (IAFSM 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
17 February 2020
ISBN
10.2991/assehr.k.200207.051
ISSN
2352-5398
DOI
10.2991/assehr.k.200207.051How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Hong Yue
PY  - 2020
DA  - 2020/02/17
TI  - Cross Listing, Bonding, and Earning Qualities
BT  - Proceedings of the International Academic Conference on Frontiers in Social Sciences and Management Innovation (IAFSM 2019)
PB  - Atlantis Press
SP  - 327
EP  - 334
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200207.051
DO  - 10.2991/assehr.k.200207.051
ID  - Yue2020
ER  -