Investor legal protection, capitalized development costs, and audit fees: A cross-country analysis-Reference-Cited by-同舟云学术

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Investor legal protection, capitalized development costs, and audit fees: A cross-country analysis

Published:2017-08-21 Issue:1 Volume:29 Page:57-82
ISSN:0954-1314
Container-title:Journal of International Financial Management & Accounting
language:en
Short-container-title:J Int Financ Manage Account

Author:

Kuo Nan-Ting¹,Lee Cheng-Few²

Affiliation:

1. Department of Accounting; Nankai Business School; Nankai University; Tianjin China

2. Rutgers Business School; Rutgers University; Piscataway NJ USA

Publisher

Wiley

Subject

Finance,Business, Management and Accounting (miscellaneous),Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/jifm.12068/fullpdf

Reference46 articles.

1. Earnings management, litigation risk, and asymmetric audit fee responses;Abbott;Auditing: A Journal of Practice & Theory,2006

2. The value relevance of intangibles: The case of software capitalization;Aboody;Journal of Accounting Research,1998

3. International financial reporting standards (IFRS): Pros and cons for investors;Ball;Accounting and Business Research,2006

4. The effect of international institutional factors on properties of accounting earnings;Ball;Journal of Accounting and Economics,2000

5. Incentives versus standards: Properties of accounting income in four East Asian countries;Ball;Journal of Accounting and Economics,2003

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2. Sustainable performance, conditional conservatism and audit fees;Journal of Financial Reporting and Accounting;2023-09-26

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4. Auditing private firms in a civil law context: an exploratory analysis of the impact on form and substance quality;Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad;2022-09-08

5. Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms;Journal of International Accounting, Auditing and Taxation;2022-09

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