The effect of international institutional factors on properties of accounting earnings

Journal of Accounting and Economics

Volumn 29, Issue 1, 2000, Pages 1-51

  Ball, Ray ^a   Kothari, S P ^b   Robin, Ashok ^c  

^a UNIVERSITY OF CHICAGO   (United States)

^b MASSACHUSETTS INSTITUTE OF TECHNOLOGY   (United States)

^c ROCHESTER INSTITUTE OF TECHNOLOGY   (United States)

Author keywords

Conservatism; F00; F30; G15; International accounting; M41; Regulation; Standard setting

Indexed keywords

EID: 0042780791     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-4101(00)00012-4     Document Type: Article

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