International Financial Reporting Standards, institutional infrastructures, and implied cost of equity capital around the world
Author:
Publisher
Springer Science and Business Media LLC
Subject
Finance,General Business, Management and Accounting,Accounting
Link
http://link.springer.com/content/pdf/10.1007/s11156-013-0350-3.pdf
Reference62 articles.
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3. Ashbaugh H, Pincus M (2001) Domestic accounting standards, international accounting standards, and the predictability of earnings. J Acc Res 39(3):417–434
4. Ball R (2001) Infrastructure requirements for an economically efficient system of public financial reporting and disclosure. Brookings-Wharton Papers on Financial Services
5. Ball R, Robin A, Wu J (2003) Incentives versus standards: properties of accounting income in four East Asian countries. J Acc Econ 36(1–3):235–270
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