Incentives versus standards: Properties of accounting income in four East Asian countries

Show simple item record

dc.contributor.author Ball, Ray
dc.contributor.author Robin, Ashok
dc.contributor.author Wu, Shuang
dc.date.accessioned 2009-02-06T15:35:50Z
dc.date.available 2009-02-06T15:35:50Z
dc.date.issued 2003
dc.identifier.citation Journal of Accounting and Economics. 36. 2003. 235 - 270. en_US
dc.identifier.issn 01654101
dc.identifier.uri http://hdl.handle.net/1850/8181
dc.description.abstract The East Asian counties Hong Kong, Malaysia, Singapore, and Thailand provide rare insight into the interaction between accounting standards and the incentives of managers and auditors. Their standards derive from common law sources (UK, US, and IAS) that are widely viewed as higher quality than code law standards. However, their preparers' incentives imply low quality. We show their financial reporting quality is not higher than under code law, with quality operationalized as timely recognition of economic income (particularly losses). It is 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.relation.ispartofseries Vol. 35 en_US
dc.title Incentives versus standards: Properties of accounting income in four East Asian countries en_US
dc.type Article en_US

Files in this item

Files Size Format View
ARobinArticle2003.pdf 519.5Kb PDF View/Open

This item appears in the following Collection(s)

Show simple item record

Search RIT DML


Advanced Search

Browse