Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting
Author:
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/j.1475-679X.2011.00401.x/fullpdf
Reference71 articles.
1. Realistic Reporting of Life Insurance Company Policy Liabilities and Profits: Developments in Anglo-American Countries;Adams;Journal of the Institute of Actuaries,1994
2. The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses;Allee;Accounting Review,2008
3. The Effect of International Institutional Factors on Properties of Accounting Earnings;Ball;Journal of Accounting and Economics,2000
4. Investor Protection Under Unregulated Financial Reporting;Barton;Journal of Accounting and Economics,2004
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