Earnings quality in UK private firms: comparative loss recognition timeliness
Top Cited Papers
- 1 February 2005
- journal article
- Published by Elsevier in Journal of Accounting and Economics
- Vol. 39 (1) , 83-128
- https://doi.org/10.1016/j.jacceco.2004.04.001
Abstract
No abstract availableKeywords
This publication has 29 references indexed in Scilit:
- Incentives versus standards: properties of accounting income in four East Asian countriesJournal of Accounting and Economics, 2003
- Earnings Management to Avoid Earnings Declines across Publicly and Privately Held BanksThe Accounting Review, 2002
- Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and DisclosureBrookings-Wharton Papers on Financial Services, 2001
- Accounting standards, the institutional environment and issuer incentives: Effect on timely loss recognition in ChinaAsia-Pacific Journal of Accounting & Economics, 2000
- The effect of international institutional factors on properties of accounting earningsJournal of Accounting and Economics, 2000
- Earnings management to avoid earnings decreases and lossesJournal of Accounting and Economics, 1997
- Changes in the value-relevance of earnings and book values over the past forty yearsJournal of Accounting and Economics, 1997
- The conservatism principle and the asymmetric timeliness of earnings1Journal of Accounting and Economics, 1997
- Accounting earnings and cash flows as measures of firm performanceJournal of Accounting and Economics, 1994
- Auditor size and audit qualityJournal of Accounting and Economics, 1981