Concepedia

International Accounting Standards and Accounting Quality

Mary E. Barth, Wayne R. Landsman, Mark H. Lang

SSRN Electronic Journal · 2005 · 762 citations · 43 references

Open access

Concepts

BusinessAccountancyAccountingAccounting TheoryFinancial AccountingInternational AccountingEarnings ManagementFinancial ReportingFinancial StatementsInternational Financial Reporting StandardsAccounting Standards AdoptionAccounting Standards ImplementationCross-country Accounting QualityNational Accounting StandardsPost-adoption AdjustmentTimely Loss RecognitionValue Relevance Of Earnings

References

43

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

Earnings management to avoid earnings decreases and losses

David Burgstahler, Ilia D. Dichev · Journal of Accounting and Economics · 1997 · 4K citations

Business, Accounting, Business Economics +9

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

The effect of bonus schemes on accounting decisions

Paul M. Healy · Journal of Accounting and Economics · 1985 · 3.4K citations

Business, Accountancy, Accounting +14

Accounting earnings and cash flows as measures of firm performance

Patricia Dechow · Journal of Accounting and Economics · 1994 · 2.7K citations

Business, Accountancy, Accounting +16