{"id":"https://openalex.org/W2086852001","doi":"https://doi.org/10.1016/j.adiac.2008.08.004","title":"Accounting conservatism of cross-listing firms in the pre- and post-Sarbanes Oxley periods","display_name":"Accounting conservatism of cross-listing firms in the pre- and post-Sarbanes Oxley periods","publication_year":2008,"publication_date":"2008-10-02","ids":{"openalex":"https://openalex.org/W2086852001","doi":"https://doi.org/10.1016/j.adiac.2008.08.004","mag":"2086852001"},"language":"en","primary_location":{"id":"doi:10.1016/j.adiac.2008.08.004","doi":"https://doi.org/10.1016/j.adiac.2008.08.004","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.adiac.2008.08.004","pdf_url":null,"source":{"id":"https://openalex.org/S27001385","display_name":"Advances in Accounting","issn_l":"0882-6110","issn":["0882-6110","2590-1699"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5033938413","display_name":"Haihong He","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I27825529","display_name":"California State University Los Angeles","ror":"https://ror.org/0294hxs80","country_code":"US","type":"education","lineage":["https://openalex.org/I27825529"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Haihong He","raw_affiliation_strings":["Department of Accounting, College of Business and Economics, California State University, Los Angeles, 5151 State University Drive, Los Angeles, CA 90032-8121, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, College of Business and Economics, California State University, Los Angeles, 5151 State University Drive, Los Angeles, CA 90032-8121, United States","institution_ids":["https://openalex.org/I27825529"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5046088859","display_name":"El-Hussein El-Masry","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I27825529","display_name":"California State University Los Angeles","ror":"https://ror.org/0294hxs80","country_code":"US","type":"education","lineage":["https://openalex.org/I27825529"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"El-Hussein El-Masry","raw_affiliation_strings":["Department of Accounting, College of Business and Economics, California State University, Los Angeles, 5151 State University Drive, Los Angeles, CA 90032-8121, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, College of Business and Economics, California State University, Los Angeles, 5151 State University Drive, Los Angeles, CA 90032-8121, United States","institution_ids":["https://openalex.org/I27825529"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5111364782","display_name":"Yanna Wu","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210146107","display_name":"PricewaterhouseCoopers (United States)","ror":"https://ror.org/03g75kz98","country_code":"US","type":"company","lineage":["https://openalex.org/I4210133790","https://openalex.org/I4210146107"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Yanna Wu","raw_affiliation_strings":["PricewaterhouseCoopers, LLP, 300 Madison Avenue, New York, NY 10017, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"PricewaterhouseCoopers, LLP, 300 Madison Avenue, New York, NY 10017, United States","institution_ids":["https://openalex.org/I4210146107"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5033938413"],"corresponding_institution_ids":["https://openalex.org/I27825529"],"apc_list":{"value":3240,"currency":"USD","value_usd":3240},"apc_paid":null,"fwci":1.0875,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.9140855,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"24","issue":"2","first_page":"237","last_page":"242"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-conservatism","display_name":"accounting conservatism","score":1.0},{"id":"https://openalex.org/keywords/cross-listing","display_name":"cross-listing","score":0.7540000081062317},{"id":"https://openalex.org/keywords/american-depositary-receipts","display_name":"American Depositary Receipts","score":0.9549999833106995},{"id":"https://openalex.org/keywords/sarbanes-oxley-act","display_name":"Sarbanes-Oxley Act","score":0.9959999918937683},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.9990000128746033},{"id":"https://openalex.org/keywords/shareholder-protection","display_name":"shareholder protection","score":0.921999990940094},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.5580000281333923}],"concepts":[{"id":"https://openalex.org/C96640997","wikidata":"https://www.wikidata.org/wiki/Q5163004","display_name":"Conservatism","level":3,"score":0.8930528163909912},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.8384340405464172},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7887591123580933},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.7836917638778687},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5750325322151184},{"id":"https://openalex.org/C2779820595","wikidata":"https://www.wikidata.org/wiki/Q798505","display_name":"Listing (finance)","level":2,"score":0.5571628212928772},{"id":"https://openalex.org/C2779815580","wikidata":"https://www.wikidata.org/wiki/Q856418","display_name":"Sarbanes\u2013Oxley Act","level":3,"score":0.5347892642021179},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5231553316116333},{"id":"https://openalex.org/C2776904427","wikidata":"https://www.wikidata.org/wiki/Q243726","display_name":"Cross listing","level":3,"score":0.4139259159564972},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.2502973973751068},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.22279855608940125},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.19295543432235718},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.19199934601783752},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.1365835964679718},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/j.adiac.2008.08.004","doi":"https://doi.org/10.1016/j.adiac.2008.08.004","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.adiac.2008.08.004","pdf_url":null,"source":{"id":"https://openalex.org/S27001385","display_name":"Advances in Accounting","issn_l":"0882-6110","issn":["0882-6110","2590-1699"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":26,"referenced_works":["https://openalex.org/W1569512328","https://openalex.org/W1603811794","https://openalex.org/W1964171474","https://openalex.org/W1986187321","https://openalex.org/W2013427125","https://openalex.org/W2033076206","https://openalex.org/W2044986032","https://openalex.org/W2058048138","https://openalex.org/W2081432842","https://openalex.org/W2090650059","https://openalex.org/W2099216342","https://openalex.org/W2144172713","https://openalex.org/W2170694901","https://openalex.org/W2321597487","https://openalex.org/W3121170839","https://openalex.org/W3121759882","https://openalex.org/W3122576965","https://openalex.org/W3123435704","https://openalex.org/W3123556084","https://openalex.org/W3124194972","https://openalex.org/W3124407545","https://openalex.org/W3124572978","https://openalex.org/W3125111241","https://openalex.org/W3125677029","https://openalex.org/W3126107308","https://openalex.org/W4229804319"],"related_works":["https://openalex.org/W1966118804","https://openalex.org/W2249057109","https://openalex.org/W1667740414","https://openalex.org/W4283377289","https://openalex.org/W2038102600","https://openalex.org/W3166334818","https://openalex.org/W4248935513","https://openalex.org/W1622982521","https://openalex.org/W2056109906","https://openalex.org/W7100370826"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":2},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}