haku: @indexterm forecasting / yhteensä: 1417
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| Tekijä: | Gaio, C. |
| Otsikko: | The relative importance of firm and country characteristics for earnings quality around the world |
| Lehti: | European Accounting Review
2010 : VOL. 19:4, p. 693-738 |
| Asiasana: | earnings management forecasting profit economic development investor protection international |
| Vapaa asiasana: | mobile businesses |
| Kieli: | eng |
| Tiivistelmä: | This paper explores the relative importance of firm, industry and country characteristics (herein as: chars.) in explaining earnings quality (as: e-q.) in a sample of firms in 38 countries from 1990 to 2003. An aggregate e-q. measure based on seven earnings attributes indicates firm and industry chars. nowadays explain much more of the variation in e-q. rankings than country chars. The main results are valid for different levels of a country's economic development and investor protection. It is also found that firm and industry chars. get more important in the late 1990s with accounting and financial globalization accelerating. Thus, firm and industry chars. have incremental explanatory power beyond cross-country variation in determining e-q. globally. |
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