What is the actual economic role of financial reporting?

Accounting Horizons

Volumn 22, Issue 4, 2008, Pages 427-432

  Ball, Ray ^a  

^a UNIVERSITY OF CHICAGO   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 71949084951     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2008.22.4.427     Document Type: Article

References (4)

1. 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: 1-51.
2. Basu, S. 1997. The conservatism principle and asymmetric timeliness of earnings. Journal of Accounting and Economics 24: 3-37.
3. Bharath, S. T., J. Sunder, and S. V. Sunder. 2008. Accounting quality and debt contracting. The Accounting Review 83: 1-28.
4. Watts, R. L., and J. L. Zimmerman. 1986. Positive Accounting Theory. Englewood Cliffs, NJ: Prentice-Hall.