search query: @author Holthausen, R. W. / total: 8
reference: 1 / 8
« previous | next »
| Author: | Holthausen, R. W. |
| Title: | Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting |
| Journal: | Journal of Accounting & Economics
2003 : DEC, VOL. 36:1-3, p. 271-283 |
| Index terms: | accounting standards financial reporting institutions |
| Language: | eng |
| Abstract: | This paper discusses the study of Ball, Robin and Wu (Journal of Accounting and Economics, 2003, 36:1-3). They investigated the relationship between accounting standards and the structure of other institutions on attributes of the financial reporting system. They found evidence that the structure of other institutions affect the outcome of the financial reporting system. According to the author, interpretation of the evidence with respect to the notion of quality of the financial reporting system and the quality of accounting standards that was introduced is problematic. |
« previous | next »
SCIMA