Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS
Preprint
- 1 January 2004
- preprint
- Published by Elsevier in SSRN Electronic Journal
Abstract
The East Asian countries of Hong Kong, Malaysia, Singapore and Thailand provide a rare opportunity to study the interaction between the accounting standards undKeywords
This publication has 21 references indexed in Scilit:
- The Effect of International Institutional Factors on Properties of Accounting EarningsSSRN Electronic Journal, 1999
- The conservatism principle and the asymmetric timeliness of earnings1Journal of Accounting and Economics, 1997
- International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*Contemporary Accounting Research, 1996
- MAKING ACCOUNTING MORE INTERNATIONAL: WHY, HOW, AND HOW FAR WILL IT GO?Journal of Applied Corporate Finance, 1995
- Financial reporting in the west pacific rimLong Range Planning, 1995
- The Relative Informativeness of Accounting Disclosures in Different CountriesJournal of Accounting Research, 1993
- The information content of security pricesJournal of Accounting and Economics, 1980
- SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOMEThe Journal of Finance, 1972
- An Empirical Evaluation of Accounting Income NumbersJournal of Accounting Research, 1968
- Théorie de la spéculationAnnales Scientifiques de lʼÉcole Normale Supérieure, 1900