The effect of international institutional factors on properties of accounting earnings

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Title: The effect of international institutional factors on properties of accounting earnings
Author: Ball, Ray; Kothari, S.P.; Robin, Ashok
Abstract: International differences in the demand for accounting income predictably affect the way it incorporates economic income (change in market value) over time. We characterize the "shareholder" and "stakeholder" corporate governance models of common and cod law countries respectively as resoling information asymmetry by public disclosure and private communication. Also, code law directly links accounting income to current.
Record URI: http://hdl.handle.net/1850/8165
Date: 2000

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