haku: @indexterm CONSERVATION / yhteensä: 90
viite: 38 / 90
| Tekijä: | Ball, R. Kothari, S. Robin, A. |
| Otsikko: | The effect of international institutional factors on properties of accounting earnings |
| Lehti: | Journal of Accounting & Economics
2000 : FEB, VOL. 29:1, p. 1-51 |
| Asiasana: | INTERNATIONAL ACCOUNTING REGULATIONS CONSERVATION |
| Kieli: | eng |
| Tiivistelmä: | International differences in the demand for accounting income predictably affect the way it incorporates economic income (change in market value) over time. The authors characterize the "shareholder" and "stakeholder" corporate governance models of common and code law countries respectively as resolving information asymmetry by public disclosure and private communication. Also, code law directly links accounting income to current payouts (to employees, managers, shareholders and governments). |
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