Concepedia

A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards

John P. Preiato, Philip Brown, Ann Tarca

SSRN Electronic Journal · 2014 · 23 citations · 86 references

Open access

Concepts

BusinessAccountancyAccountingAccounting TheoryInternational AccountingRegulatory ComplianceAccounting PrinciplesAccounting RegulationComparative Accounting SystemsCross-border ComplianceInternational Financial Reporting StandardsLegal StandardsAccounting LegislationCompliance With Accounting StandardsCross-border Accounting RegulationCross-country Accounting ComparabilityEnforcement Of Accounting StandardsNational Accounting StandardsNational Accounting Systems

References

86

Law and Finance

Florencio López‐de‐Silanes, Andrei Shleifer, Robert W. Vishny · Journal of Political Economy · 1998 · 18.1K citations

Law, Corporate Governance, Finance +14

Earnings management and investor protection: an international comparison

Christian Leuz, Dhananjay Nanda, Peter D. Wysocki · Journal of Financial Economics · 2003 · 5.2K citations

Business, Accounting, Finance +16

Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*

Patricia Dechow, Richard G. Sloan, Amy Patricia Sweeney · Contemporary Accounting Research · 1996 · 4.2K citations

Business, Accountancy, Accounting +15

The conservatism principle and the asymmetric timeliness of earnings1

Sudipta Basu · Journal of Accounting and Economics · 1997 · 4.2K citations

Business, Accounting, Economics +14

The effect of international institutional factors on properties of accounting earnings

Ray Ball, S.P. Kothari, Ashok Robin · Journal of Accounting and Economics · 2000 · 3.4K citations

Business, Accountancy, Accounting +14