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Accounting Standards, Financial Reporting Outcomes, and Enforcement

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  • ROBERT W. HOLTHAUSEN

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  • Robert W. Holthausen, 2009. "Accounting Standards, Financial Reporting Outcomes, and Enforcement," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 447-458, May.
    • Handle: RePEc:bla:joares:v:47:y:2009:i:2:p:447-458
    DOI: 10.1111/j.1475-679X.2009.00330.x
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    References listed on IDEAS

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    1. Holthausen, Robert W., 2003. "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, Elsevier, vol. 36(1-3), pages 271-283, December.
    2. La Porta, Rafael & Florencio Lopez-de-Silanes & Andrei Shleifer & Robert W. Vishny, 1997. "Legal Determinants of External Finance," Journal of Finance, American Finance Association, vol. 52(3), pages 1131-1150, July.
    3. Ball, Ray & Robin, Ashok & Wu, Joanna Shuang, 2003. "Incentives versus standards: properties of accounting income in four East Asian countries," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 235-270, December.
    4. Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "Corrigendum to "The effect of international institutional factors on properties of accounting earnings"; [Journal of Accounting and Economics 29 (2000) 1-51]," Journal of Accounting and Economics, Elsevier, vol. 30(2), pages 241-241, October.
    5. Aron Balas & Rafael La Porta & Florencio Lopez-de-Silanes & Andrei Shleifer, 2009. "The Divergence of Legal Procedures," American Economic Journal: Economic Policy, American Economic Association, vol. 1(2), pages 138-162, August.
    6. 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.
    7. Rafael La Porta & Florencio Lopez‐De‐Silanes & Andrei Shleifer, 2006. "What Works in Securities Laws?," Journal of Finance, American Finance Association, vol. 61(1), pages 1-32, February.
    8. Ray Ball, 2009. "Market and Political/Regulatory Perspectives on the Recent Accounting Scandals," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 277-323, May.
    9. 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.
    10. Kaufmann, Daniel & Kraay, Aart & Mastruzzi, Massimo, 2007. "Governance Matters VI: Aggregate and Individual Governance Indicators, 1996-2006," Policy Research Working Paper Series 4280, The World Bank.
    11. Holger Daske & Luzi Hail & Christian Leuz & Rodrigo Verdi, 2008. "Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1085-1142, December.
    12. Lang, Mark & Smith Raedy, Jana & Wilson, Wendy, 2006. "Earnings management and cross listing: Are reconciled earnings comparable to US earnings?," Journal of Accounting and Economics, Elsevier, vol. 42(1-2), pages 255-283, October.
    13. Frost, Ca & Pownall, G, 1994. "Accounting Disclosure Practices In The United-States And The United-Kingdom," Journal of Accounting Research, Wiley Blackwell, vol. 32(1), pages 75-102.
    14. Joseph D. Piotroski & Suraj Srinivasan, 2008. "Regulation and Bonding: The Sarbanes‐Oxley Act and the Flow of International Listings," Journal of Accounting Research, Wiley Blackwell, vol. 46(2), pages 383-425, May.
    15. Doidge, Craig & Andrew Karolyi, G. & Stulz, Ren M., 2009. "Has New York become less competitive than London in global markets? Evaluating foreign listing choices over time," Journal of Financial Economics, Elsevier, vol. 91(3), pages 253-277, March.
    16. Kaufmann, Daniel & Kraay, Aart & Mastruzzi, Massimo, 2006. "Governance matters V: aggregate and individual governance indicators for 1996 - 2005," Policy Research Working Paper Series 4012, The World Bank.
    17. Paul G. Mahoney, 2009. "The Development of Securities Law in the United States," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 325-347, May.
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