Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting

Journal of Accounting and Economics

Volumn 36, Issue 1-3 SPEC. ISS., 2003, Pages 271-283

  Holthausen, Robert W ^a  

^a UNIVERSITY OF PENNSYLVANIA   (United States)

Author keywords

Conservatism; Cross country comparisons; Economic income; Financial reporting quality; International accounting standards; Timeliness; Transparency

Indexed keywords

EID: 0742321681     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2003.10.004     Document Type: Article

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