Accounting Papers

Document Type

Journal Article

Date of this Version

12-2003

Publication Source

Journal of Accounting and Economics

Volume

36

Issue

1-3

Start Page

271

Last Page

283

DOI

10.1016/j.jacceco.2003.10.004

Abstract

Ball, Robin and Wu (Journal of Accounting and Economics, 2003, this issue) investigate the relationship between accounting standards and the structure of other institutions on the attributes of the financial reporting system. They find evidence consistent with the hypothesis that beyond accounting standards, the structure of other institutions, such as incentives of preparers and auditors, enforcement mechanisms and ownership structure affects the outcome of the financial reporting system. However, interpretation of the evidence with respect to the notion of quality of the financial reporting system and the quality of accounting standards that the authors introduce is problematic.

Copyright/Permission Statement

© 2003 . This manuscript version is made available under the CC-BY-NC-ND 4.0 license http://creativecommons.org/licenses/by-nc-nd/4.0/

Keywords

financial reporting quality, international accounting standards, cross-country comparisons, transparency, timeliness, conservatism, economic income

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Date Posted: 27 November 2017

This document has been peer reviewed.