We compare earnings conservatism of UK companies cross‐listed in the US to that of UK
companies without a US‐listing. We expect that conservatism will be more pronounced for …

This study extends research on earnings conservatism – the degree to which the accounting
system recognizes bad news regarding future cash flows in a more timely manner than …

This paper investigates the effect of product market characteristics on the decision to go
public. When firms decide to go public or remain private, they trade off product market related …

In this study we investigate earnings conservatism of cross-listed and domestically listed
companies. We expect that conservatism will be more pronounced for cross-listed companies …

Athletes’ energy distribution over a race (eg pacing behaviour) varies across different sports.
Swimming is a head-to-head sport with unique characteristics, such as propulsion through …

Evaluation 96 8. l. Risks and groups at risk 96 8. l. 1. Hazards for man 96 8. 1. 2. Risks for
ecosystems 98 8. 1.. 3. Other risks 99 8. 2. Feasibility of environmental quality demands 99 8. 2…

This article develops an attribution framework for evaluating the investment performance of
institutional investors such as insurance companies. The model is useful in identifying the …

Purpose: This study aimed to analyze the development of pacing behavior of athletes during
adolescence using a longitudinal design. Methods: Lap times of male short-track speed …

We examine the importance of debtholders’ and shareholders’ concern for conservative
accounting. We use the concept of conditional conservatism and study a firm’s earnings …

In de discussie omtrent de verwerking van merken in de jaarrekening wordt nogal eens
gesteld dat de vermogensmarkt bij activering van merken beter in staat zou zijn om de …