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

  • Ball, Ray
  • Robin, Ashok
  • Wu, Joanna Shuang
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File URL: http://www.sciencedirect.com/science/article/B6V87-4B8BCW6-1/2/96407ac41b5b3ce1c1f73be1deb496f5
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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
Contact details of provider: Web page: http://www.elsevier.com/locate/jae

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  1. 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.
  2. Beaver, William & Lambert, Richard & Morse, Dale, 1980. "The information content of security prices," Journal of Accounting and Economics, Elsevier, vol. 2(1), pages 3-28, March.
  3. V. Crawford & J. Sobel, 2010. "Strategic Information Transmission," Levine's Working Paper Archive 544, David K. Levine.
  4. Sam Peltzman, 1976. "Toward a More General Theory of Regulation," NBER Working Papers 0133, National Bureau of Economic Research, Inc.
  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. Spence, A Michael, 1973. "Job Market Signaling," The Quarterly Journal of Economics, MIT Press, vol. 87(3), pages 355-74, August.
  7. Claessens, Stijn & Djankov, Simeon & Lang, Larry H. P., 2000. "The separation of ownership and control in East Asian Corporations," Journal of Financial Economics, Elsevier, vol. 58(1-2), pages 81-112.
  8. Saudagaran, Shahrokh M. & Diga, Joselito G., 2000. "The Institutional Environment of Financial Reporting Regulation in ASEAN," The International Journal of Accounting, Elsevier, vol. 35(1), pages 1-26, 03.
  9. Favere-Marchesi, Michael, 2000. "Audit Quality in ASEAN," The International Journal of Accounting, Elsevier, vol. 35(1), pages 121-149, 03.
  10. Ball, Ray & Watts, Ross, 1972. "Some Time Series Properties of Accounting Income," Journal of Finance, American Finance Association, vol. 27(3), pages 663-81, June.
  11. Utpal Bhattacharya & Hazem Daouk, 2002. "The World Price of Insider Trading," Journal of Finance, American Finance Association, vol. 57(1), pages 75-108, 02.
  12. Tarun Khanna & Krishna Palepu, 2000. "Is Group Affiliation Profitable in Emerging Markets? An Analysis of Diversified Indian Business Groups," Journal of Finance, American Finance Association, vol. 55(2), pages 867-891, 04.
  13. Fan, Joseph P. H. & Wong, T. J., 2002. "Corporate ownership structure and the informativeness of accounting earnings in East Asia," Journal of Accounting and Economics, Elsevier, vol. 33(3), pages 401-425, August.
  14. Cramer, J. S., 1987. "Mean and variance of R2 in small and moderate samples," Journal of Econometrics, Elsevier, vol. 35(2-3), pages 253-266, July.
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