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Discussion of earnings attributes and investor protection: International evidence

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  • Razaur Rahman, Asheq
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    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 41 (2006)
    Issue (Month): 4 (012)
    Pages: 358-368

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    Handle: RePEc:eee:accoun:v:41:y:2006:i:4:p:358-368

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    Web page: http://www.elsevier.com/locate/inca/620179

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    1. Andrei Shleifer & Robert W. Vishny, 1996. "A Survey of Corporate Governance," NBER Working Papers 5554, National Bureau of Economic Research, Inc.
    2. Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "The effect of international institutional factors on properties of accounting earnings," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 1-51, February.
    3. Asheq Rahman & Hector Perera & Siva Ganesh, 2002. "Accounting Practice Harmony, Accounting Regulation and Firm Characteristics," Abacus, Accounting Foundation, University of Sydney, vol. 38(1), pages 46-77.
    4. Sloan, Richard G., 2001. "Financial accounting and corporate governance: a discussion," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 335-347, December.
    5. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
    6. Hart, Oliver, 1995. "Corporate Governance: Some Theory and Implications," Economic Journal, Royal Economic Society, vol. 105(430), pages 678-89, May.
    7. Bushman, Robert M. & Smith, Abbie J., 2001. "Financial accounting information and corporate governance," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 237-333, December.
    8. Leuz, Christian & Nanda, Dhananjay & Wysocki, Peter D., 2003. "Earnings management and investor protection: an international comparison," Journal of Financial Economics, Elsevier, vol. 69(3), pages 505-527, September.
    9. Fama, Eugene F & Jensen, Michael C, 1983. "Separation of Ownership and Control," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 301-25, June.
    10. Bhattacharya, Utpal & Daouk, Hazem & Welker, Michael, 2003. "The World Price of Earnings Opacity," Working Papers 127185, Cornell University, Department of Applied Economics and Management.
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