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Incentives versus standards: properties of accounting income in four East Asian countries

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Ball, Ray
Robin, Ashok
Wu, Joanna Shuang

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Article provided by Elsevier in its journal Journal of Accounting and Economics.

Volume (Year): 36 (2003)
Issue (Month): 1-3 (December)
Pages: 235-270
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Handle: RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:235-270

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  2. Barth, Mary E. & Landsman, Wayne & Lang, Mark, 2007. "International Accounting Standards and Accounting Quality," Research Papers 1976, Stanford University, Graduate School of Business. [Downloadable!]
  3. Koning, M. & Mertens, G.M.H. & Roosenboom, P.G.J., 2007. "The Impact of Media Attention on the Use of Alternative Earnings Measures," Research Paper ERS-2007-073-F&A Revision, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus Uni. [Downloadable!]
  4. Juan Monterrey & Amparo Sánchez-Segura, 2006. "Las características socioeconómicas como incentivos para la información financiera: evidencia empírica española," Investigaciones Economicas, Fundación SEPI, vol. 30(3), pages 611-634, September. [Downloadable!]
  5. Jordi Perramon & Oriol Amat, 2006. "IFRS Introduction And Its Effect On Listed Companies in Spain," Economics Working Papers 975, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
  6. Jacob Gyntelberg & Guonan Ma & Eli Remolona, 2006. "Developing corporate bond markets in Asia," BIS Papers chapters, in: Bank for International Settlements (ed.), Developing corporate bond markets in Asia, volume 26, pages 13-21 Bank for International Settlements. [Downloadable!]
  7. Igor Goncharov & Allan Hodgson, 2008. "Comprehensive Income In Europe: Valuation, Prediction And Conservative Issues," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1. [Downloadable!]
  8. Karl A. Muller & Edward J. Riedl & Thorsten Sellhorn, 2008. "Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry," Harvard Business School Working Papers 09-033, Harvard Business School. [Downloadable!]
  9. Janet L. Yellen, 2007. "The Asian financial crisis ten years later: assessing the past and looking to the future," Speech, Federal Reserve Bank of San Francisco, issue Feb 6. [Downloadable!]
  10. Aerts W. & Cormier D. & Magnan M., 2006. "The intertwining of financial analyst behaviour and web-based performance transparency," Working Papers 2006010, University of Antwerp, Faculty of Applied Economics. [Downloadable!]
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  12. Ding, Yuan & Hervé, Stolowy & Hope, Ole-Kristian & Jeanjean, Thomas, 2005. "Differences between domestic accounting standards and IAS: measurement, determinants and implications," Les Cahiers de Recherche 826, HEC Paris. [Downloadable!]
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