%0 Journal Article
%T Earnings Quality, Earnings Management, and Cross-listings: Evidence from French Firms
%A Trabelsi Slaheddine
%J Management and Economics Research Journal
%P 13-27
%@ 2469-4339
%R 10.18639/MERJ.2015.01.156495
%X This paper examines the earnings quality of French firms cross-listed in the United States, United Kingdom and non-cross-listed french firms. We examine quality of financial reporting based on measures of earnings management, Timely Loss Recognition (TLR) and price-earnings association. We find that both cross-listings and non-cross-listings show significant earnings smoothing activities and tend to use accruals to manage earnings, and are not Timely in Loss Recognition. We surmise that cross-listing in the United States or United Kingdom has not changed the accounting choices of French cross-listing firms relative to firms that are not cross-listed. However, our findings show that the market considers earnings and book value data of cross-listing firms to be more informative than those of non-cross-listing firms.
%K Accounting quality
%K Cross-listings
%K Earnings management
%K Earnings smoothing
%K French Firms
%K TLR
%U https://submissions.scholasticahq.com/reader/management-and-economics-research-journal/445-earnings-quality-earnings-management-and-cross-listings-evidence-from-french-firms