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Financial reporting incentives for conservative accounting: The influence of legal and political institutions

  • Bushman, Robert M.
  • Piotroski, Joseph D.
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    File URL: http://www.sciencedirect.com/science/article/B6V87-4K128V8-1/2/df67643988052ce946edebb08ff875c2
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    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 42 (2006)
    Issue (Month): 1-2 (October)
    Pages: 107-148

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    Handle: RePEc:eee:jaecon:v:42:y:2006:i:1-2:p:107-148
    Contact details of provider: Web page: http://www.elsevier.com/locate/jae

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    1. Rafael La Porta & Florencio Lopez-de-Silane & Andrei Shleifer & Robert W. Vishny, 1996. "Law and Finance," NBER Working Papers 5661, National Bureau of Economic Research, Inc.
    2. 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.
    3. Andrei Shleifer, 1998. "State Versus Private Ownership," Harvard Institute of Economic Research Working Papers 1841, Harvard - Institute of Economic Research.
    4. La Porta, Rafael & Lopez-de-Silanes, Florencio & Shleifer, Andrei & Vishny, Robert, 1999. "The Quality of Government," Journal of Law, Economics and Organization, Oxford University Press, vol. 15(1), pages 222-79, April.
    5. Utpal Bhattacharya & Hazem Daouk, 2002. "The World Price of Insider Trading," Journal of Finance, American Finance Association, vol. 57(1), pages 75-108, 02.
    6. repec:ner:tilbur:urn:nbn:nl:ui:12-3125510 is not listed on IDEAS
    7. 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.
    8. Jaggi, Bikki & Low, Pek Yee, 2000. "Impact of Culture, Market Forces, and Legal System on Financial Disclosures," The International Journal of Accounting, Elsevier, vol. 35(4), pages 495-519, 010.
    9. 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 1131-50, July.
    10. La Porta, Rafael & Lopez-de-Silanes, Florencio & Shleifer, Andrei, 2001. "Government Ownership of Banks," Working Paper Series rwp01-016, Harvard University, John F. Kennedy School of Government.
    11. 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.
    12. Robert M. Bushman & Joseph D. Piotroski & Abbie J. Smith, 2004. "What Determines Corporate Transparency?," Journal of Accounting Research, Wiley Blackwell, vol. 42(2), pages 207-252, 05.
    13. William N. Goetzmann & Ning Zhu & Arturo Bris, 2003. "Efficiency and the Bear: Short Sales and Markets around the World," NBER Working Papers 9466, National Bureau of Economic Research, Inc.
    14. Beck, Thorsten & Demirguc-Kunt, Asli & Levine, Ross, 2002. "Law and finance : why does legal origin matter?," Policy Research Working Paper Series 2904, The World Bank.
    15. Bhattacharya, Utpal & Daouk, Hazem & Welker, Michael, 2003. "The World Price of Earnings Opacity," Working Papers 127185, Cornell University, Department of Applied Economics and Management.
    16. Dechow, Patricia M. & Kothari, S. P. & L. Watts, Ross, 1998. "The relation between earnings and cash flows," Journal of Accounting and Economics, Elsevier, vol. 25(2), pages 133-168, May.
    17. Thorsten Beck & Asli Demirguc-Kunt & Ross Levine, 2002. "Law, Endowment, and Finance," NBER Working Papers 9089, National Bureau of Economic Research, Inc.
    18. Carel Huijgen & Martien Lubberink, 2005. "Earnings Conservatism, Litigation and Contracting: The Case of Cross-Listed Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(7-8), pages 1275-1309.
    19. 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.
    20. repec:ner:tilbur:urn:nbn:nl:ui:12-3125511 is not listed on IDEAS
    21. Sanford J Grossman & Joseph E Stiglitz, 1997. "On the Impossibility of Informationally Efficient Markets," Levine's Working Paper Archive 1908, David K. Levine.
    22. Guenther, David A. & Young, Danqing, 2000. "The association between financial accounting measures and real economic activity: a multinational study," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 53-72, February.
    23. Ball, Ray & Shivakumar, Lakshmanan, 2005. "Earnings quality in UK private firms: comparative loss recognition timeliness," Journal of Accounting and Economics, Elsevier, vol. 39(1), pages 83-128, February.
    24. Shleifer, Andrei & Vishny, Robert W, 1994. "Politicians and Firms," The Quarterly Journal of Economics, MIT Press, vol. 109(4), pages 995-1025, November.
    25. Ivana Raonic & Stuart McLeay & Ioannis Asimakopoulos, 2004. "The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(1-2), pages 115-148.
    26. Asli Demirgüç-Kunt & Vojislav Maksimovic, 1998. "Law, Finance, and Firm Growth," Journal of Finance, American Finance Association, vol. 53(6), pages 2107-2137, December.
    27. repec:ner:tilbur:urn:nbn:nl:ui:12-3125518 is not listed on IDEAS
    28. 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.
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