The effect of international institutional factors on properties of accounting earnings

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dc.contributor.author Ball, Ray
dc.contributor.author Kothari, S.P.
dc.contributor.author Robin, Ashok
dc.date.accessioned 2009-02-04T20:56:26Z
dc.date.available 2009-02-04T20:56:26Z
dc.date.issued 2000
dc.identifier.citation Journal of Accounting and Economics 29. 2000. 1 - 51. en_US
dc.identifier.uri http://hdl.handle.net/1850/8165
dc.description.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. en_US
dc.language.iso en_US en_US
dc.publisher Elsevier. The definitive version can be found at http://www.elsevier.com/locate/econbase en_US
dc.title The effect of international institutional factors on properties of accounting earnings en_US
dc.type Article en_US

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