The effect of international institutional factors on properties of accounting earnings

Author:

Ball Ray,Kothari S.P,Robin Ashok

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance,Accounting

Reference57 articles.

1. Specificity, specialization, and coalitions;Alchian;Journal of Institutional and Theoretical Economics,1984

2. Production, information costs and economic organization;Alchian;American Economic Review,1972

3. The relative informativeness of accounting disclosures in different countries;Alford;Journal of Accounting Research,1993

4. American Accounting Association, 1977. Report of the Committee on International Accounting. Supplement to Accounting Review 52.

5. A comparison of the value-relevance of U.S. versus non-U.S. GAAP accounting measures using form 20-F reconciliations;Amir;Journal of Accounting Research,1993

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