-
1
-
-
0034340509
-
Country-specific factors related to financial reporting and the value relevance of accounting data
-
Ali A., and Hwang L. Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of Accounting Research 38 1 (2000) 1-21
-
(2000)
Journal of Accounting Research
, vol.38
, Issue.1
, pp. 1-21
-
-
Ali, A.1
Hwang, L.2
-
2
-
-
0035730596
-
Domestic accounting standards, international accounting standards, and the predictability of earnings
-
Ashbaugh H., and Pincus M. Domestic accounting standards, international accounting standards, and the predictability of earnings. Journal of Accounting Research 39 3 (2001) 417-434
-
(2001)
Journal of Accounting Research
, vol.39
, Issue.3
, pp. 417-434
-
-
Ashbaugh, H.1
Pincus, M.2
-
3
-
-
0005738267
-
Infrastructure requirements for an economically efficient system of public financial reporting and disclosure
-
Litan R.E., and Herring R. (Eds), Brookings Institution Press, Washington, DC
-
Ball R. Infrastructure requirements for an economically efficient system of public financial reporting and disclosure. In: Litan R.E., and Herring R. (Eds). Brookings-Wharton Papers on Financial Services (2001), Brookings Institution Press, Washington, DC 127-182
-
(2001)
Brookings-Wharton Papers on Financial Services
, pp. 127-182
-
-
Ball, R.1
-
4
-
-
0042780791
-
The effect of international institutional factors on properties of accounting earnings
-
Ball R., Kothari S., and Robin A. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics 29 1 (2000) 1-51
-
(2000)
Journal of Accounting and Economics
, vol.29
, Issue.1
, pp. 1-51
-
-
Ball, R.1
Kothari, S.2
Robin, A.3
-
5
-
-
0041790655
-
Incentives versus standards: Properties of accounting income in four east Asian countries
-
Ball R., Robin A., and Wu J. Incentives versus standards: Properties of accounting income in four east Asian countries. Journal of Accounting and Economics 36 1-3 (2003) 235-270
-
(2003)
Journal of Accounting and Economics
, vol.36
, Issue.1-3
, pp. 235-270
-
-
Ball, R.1
Robin, A.2
Wu, J.3
-
6
-
-
33846300225
-
-
Barth, M., Landsman, W., Lang, M., 2005. International accounting standards and accounting quality, unpublished working paper, SSRN 688041.
-
-
-
-
7
-
-
27744481116
-
Comparative value relevance among German, US, and international accounting standards: A German stock market perspective
-
Bartov E., Goldberg S., and Kim M. Comparative value relevance among German, US, and international accounting standards: A German stock market perspective. Journal of Accounting, Auditing, and Finance 20 2 (2005) 95-119
-
(2005)
Journal of Accounting, Auditing, and Finance
, vol.20
, Issue.2
, pp. 95-119
-
-
Bartov, E.1
Goldberg, S.2
Kim, M.3
-
8
-
-
0031498138
-
The conservatism principle and the asymmetric timeliness of earnings
-
Basu S. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 24 1 (1997) 3-37
-
(1997)
Journal of Accounting and Economics
, vol.24
, Issue.1
, pp. 3-37
-
-
Basu, S.1
-
9
-
-
0000909526
-
Evidence that stock prices do not fully reflect the implications of current earnings for future earnings
-
Bernard V., and Thomas J. Evidence that stock prices do not fully reflect the implications of current earnings for future earnings. Journal of Accounting and Economics 13 4 (1990) 305-340
-
(1990)
Journal of Accounting and Economics
, vol.13
, Issue.4
, pp. 305-340
-
-
Bernard, V.1
Thomas, J.2
-
10
-
-
0001819765
-
Post-earnings-announcement drift: Delayed price response or risk premium?
-
Bernard V., Thomas J., and Laurentius M. Post-earnings-announcement drift: Delayed price response or risk premium?. Journal of Accounting Research 27 supplement (1989) 1-36
-
(1989)
Journal of Accounting Research
, vol.27
, Issue.SUPPL
, pp. 1-36
-
-
Bernard, V.1
Thomas, J.2
Laurentius, M.3
-
12
-
-
33846306647
-
Exceptions to the rule
-
Cairns D. Exceptions to the rule. Accountancy 124 (1999) 84
-
(1999)
Accountancy
, vol.124
, pp. 84
-
-
Cairns, D.1
-
13
-
-
0003129575
-
Listing of foreign securities on US exchanges
-
Edwards F. Listing of foreign securities on US exchanges. Journal of Applied Corporate Finance 5 (1993) 28-36
-
(1993)
Journal of Applied Corporate Finance
, vol.5
, pp. 28-36
-
-
Edwards, F.1
-
14
-
-
0742321681
-
Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting
-
Holthausen R. 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 36 1-3 (2003) 271-283
-
(2003)
Journal of Accounting and Economics
, vol.36
, Issue.1-3
, pp. 271-283
-
-
Holthausen, R.1
-
15
-
-
0037725009
-
Disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An international study
-
Hope O. Disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An international study. Journal of Accounting Research 41 2 (2003) 235-272
-
(2003)
Journal of Accounting Research
, vol.41
, Issue.2
, pp. 235-272
-
-
Hope, O.1
-
16
-
-
0037350207
-
Effect of foreign GAAP earnings and form 20-F reconciliations on revisions of analysts' forecasts
-
Hora J., Tondkar R., and McEwen R. Effect of foreign GAAP earnings and form 20-F reconciliations on revisions of analysts' forecasts. The International Journal of Accounting 38 1 (2003) 71-93
-
(2003)
The International Journal of Accounting
, vol.38
, Issue.1
, pp. 71-93
-
-
Hora, J.1
Tondkar, R.2
McEwen, R.3
-
17
-
-
0005766079
-
Accounting standards and value relevance of financial statements: An international analysis
-
Hung M. Accounting standards and value relevance of financial statements: An international analysis. Journal of Accounting and Economics 30 3 (2001) 401-420
-
(2001)
Journal of Accounting and Economics
, vol.30
, Issue.3
, pp. 401-420
-
-
Hung, M.1
-
18
-
-
33846288230
-
-
Hunt, J., Laszlo, S., 2005. Bribery: Who pays, who refuses, what are the payoffs? NBER Working Paper 11635.
-
-
-
-
19
-
-
0037505903
-
IAS versus U.S. GAAP: Information asymmetry-based evidence from Germany's new market
-
Leuz C. IAS versus U.S. GAAP: Information asymmetry-based evidence from Germany's new market. Journal of Accounting Research 41 3 (2003) 445-472
-
(2003)
Journal of Accounting Research
, vol.41
, Issue.3
, pp. 445-472
-
-
Leuz, C.1
-
20
-
-
0042012826
-
Earnings management and investor protection: An international comparison
-
Leuz C., Nanda D., and Wysocki P. Earnings management and investor protection: An international comparison. Journal of Financial Economics 69 3 (2003) 505-527
-
(2003)
Journal of Financial Economics
, vol.69
, Issue.3
, pp. 505-527
-
-
Leuz, C.1
Nanda, D.2
Wysocki, P.3
-
21
-
-
8744257982
-
A review of markets-based international accounting research
-
Meek G., and Thomas W. A review of markets-based international accounting research. Journal of International Accounting Research 3 1 (2004) 21-41
-
(2004)
Journal of International Accounting Research
, vol.3
, Issue.1
, pp. 21-41
-
-
Meek, G.1
Thomas, W.2
-
22
-
-
33644853920
-
The valuation properties of earnings and book value prepared under U.S. GAAP in Chile and IAS in Peru
-
Ndubizu G., and Sanchez M. The valuation properties of earnings and book value prepared under U.S. GAAP in Chile and IAS in Peru. Journal of Accounting and Public Policy 25 2 (2006) 140-170
-
(2006)
Journal of Accounting and Public Policy
, vol.25
, Issue.2
, pp. 140-170
-
-
Ndubizu, G.1
Sanchez, M.2
-
23
-
-
0036282199
-
Factors influencing the extent of corporate compliance with International Accounting Standards: Summary of a research monograph
-
Street D., and Gray S. Factors influencing the extent of corporate compliance with International Accounting Standards: Summary of a research monograph. Journal of International Accounting Auditing & Taxation 11 1 (2002) 51
-
(2002)
Journal of International Accounting Auditing & Taxation
, vol.11
, Issue.1
, pp. 51
-
-
Street, D.1
Gray, S.2
|