Empirical evidence on the evolution of international earnings

Accounting Review

Volumn 77, Issue SUPPL., 2002, Pages 115-133

  Land, Judy ^a   Lang, Mark H ^a  

^a UNIVERSITY OF NORTH CAROLINA   (United States)

Author keywords

Accounting harmonization; Accounting multiples; International accounting; International valuation

Indexed keywords

EID: 0036993827     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2002.77.s-1.115     Document Type: Conference Paper

References (35)

1. Accountancy. 1997a. French reforms going through. (February): 12.
2. _. 1997b. U.K. businesses feel IASC pressure. (March): 8.
3. Alexander, D., and S. Archer. 1991. European Accounting Guide. San Diego, CA: HBJ Professional Publishing.
4. Alford, A., J. Jones, R. Leftwich, and M. Zmijewski. 1993. The relative information content of accounting disclosures in different countries. Journal of Accounting Research 31 (Supplement): 183-223.
5. Ball, R., S. P. Kothari, and A. Robin. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics 29 (October): 1-51.
6. Ball, R., A. Robin, and J. S. Wu. 2000. Incentives versus standards: Properties of accounting income in four East Asian countries, and implications for acceptance of IAS. Working paper, University of Rochester.
7. Barth, M., and G. Clinch. 1996. International accounting differences and their relation to share prices: Evidence from U.K., Australian, and Canadian firms. Contemporary Accounting Research 13 (Spring): 135-170.
8. Beatty, A., B. Ke, and K. Petroni. 2002. Earnings management to avoid earnings declines across publicly and privately held banks. The Accounting Review 77 (3): 547-570.
9. Bhattacharya, U., H. Daouk, and M. Welker. 2001. The world price of earnings opacity. Working paper, Indiana University.
10. Biener, H. 1994. What is the future of mutual recognition of financial statements and is comparability really necessary? European Accounting Review 3: 335-342.
11. Brown, L., and H. Higgins. 2001. Managing earnings surprises in the U.S. versus 12 other countries. Journal of Accounting and Public Policy 20 (Winter): 373-398.
12. Burgstahler, D., and I. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24 (December): 99-126.
13. CA Magazine. 1996. Champion of Canadian standards. (January/February): 10.
14. Cairns, D. 1997. The future shape of harmonization: A reply. European Accounting Review 6 (2): 305-348.
15. Choi, F. D. S., C. Frost, and G. Meek. 1999. International Accounting. 3rd edition. Upper Saddle River, NJ: Prentice Hall.
16. Cochrane, J. 1994. Are U.S. regulatory requirements for foreign firms appropriate? Fordham International Law Journal 17: 58-67.
17. _, J. Shapiro, and J. Tobin. 1996. Foreign equities and U.S. investors: Breaking down the barriers separating supply and demand. Stanford Journal of Law, Business and Finance (Summer): 241-263.
18. Curran, B. 1996. An Australian comparison. Accountancy (September): 64-65.
19. Dhaliwal, D., D. Guenther, and M. Trombley. 1999. Inventory accounting methods and earnings-price ratios. Contemporary Accounting Research (Fall): 419-436.
20. Doupnik, T. 1992. Recent innovations in German accounting practice through the integration of EC directives. Advances in International Accounting 5: 75-103.
21. Economist. 1999. Rupert laid bare. (March 20): 63-64.
22. Financial Accounting Standards Board (FASB). 1996. The IASC-U.S. Comparison Project: A Report on the Similarities and Differences between IASC Standards and U.S. GAAP. Edited by C. Bloomer. Stamford, CT: FASB.
23. French, K. R., and J. M. Poterba. 1991. Were Japanese stock prices too high? Journal of Financial Economics 29 (October): 337-362.
24. Frost, C., and K. Ramin. 1997. Corporate financial disclosure: A global assessment. In International Accounting and Finance Handbook, edited by F. D. S. Choi. New York, NY: John Wiley & Sons.
25. Guenther, D., and D. Young. 2000. The association between financial accounting measures and real economic activity: A multinational study. Journal of Accounting and Economics 29 (February): 53-72.
26. Jenkins, E. 1999. Financial reporting in a global capital market world. Financial Accounting Series 198-A (June 29): 2-6.
27. Joos, P., and M. Lang. 1994. The effects of accounting diversity: Evidence from the European Union. Journal of Accounting Research 32 (Supplement): 141-175.
28. Lang, M., J. Raedy, and M. Yetman. 2002. How representative are cross-listed firms? An analysis of firm performance and accounting quality. Working paper, The University of North Carolina at Chapel Hill.
29. Leuz, C., D. J. Nanda, and P. Wysocki. 2001. Investor protection and earnings management: An international comparison. Working paper, University of Pennsylvania.
30. Myers, L., and D. Skinner. 2001. Earnings momentum and earnings management. Working paper, University of Michigan.
31. Pape, J. 1997. A milestone in German accounting. Accountancy 119 (May): 58-59.
32. Pownall, G., and K. Schipper. 1999. Implications of accounting research for the SEC's consideration of International Accounting Standards for U.S. securities offerings. Accounting Horizons 13 (September): 259-280.
33. Shibata, Y. 1998. Turnabout in Japan. Global Finance 12 (November): 44-45.
34. Simmonds, A., and O. Azieres. 1989. Harmonisatie van de verslaggeving in Europa: Voltooid in het jaar 2000. London, U.K.: Touche Ross Europe.
35. Speidell, L. S., and V. B. Bavishi. 1992. GAAP arbitrage: Valuation opportunities in International Accounting Standards. Financial Analysts Journal (November/December): 58-66.