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The association between legal regime and the value-relevance of accounting information : a Japan-U.K. comparison

Kang, Tony - In: Journal of international accounting auditing & taxation 12 (2003) 2, pp. 121-130

Persistent link: https://www.econbiz.de/10001838185

The cross-country comparability of IFRS earnings and book values : evidence from France and Germany

Kang, Tony - In: Journal of international accounting research 11 (2012) 1, pp. 185-190

Persistent link: https://www.econbiz.de/10009549394

National culture and international differences in the cost of equity capital

Gray, Sidney J.; Kang, Tony; Yoo, Yong Keun - In: Management international review : mir ; journal of … 53 (2013) 6, pp. 899-916

Persistent link: https://www.econbiz.de/10010205960

The role of social values, accounting values and institutions in determining accounting conservatism

Salter, Stephen B.; Kang, Tony; Gotti, Giorgio; … - In: Management international review : mir ; journal of … 53 (2013) 4, pp. 607-632

Persistent link: https://www.econbiz.de/10009771635

Corporate Codes of Ethics, National Culture, and Earnings Discretion : International Evidence

Chu, Chen - 2016

This study examines the role of codes of ethics in reducing the extent to which managers act opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the boundaries of ethical corporate behaviors and making relevant social norms more salient, have the potential to deter...

Persistent link: https://www.econbiz.de/10012993429