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Testing the Relative Power of Accounting Standards Versus Incentives and Other Institutional Features to Influence the Outcome of Financial Reporting in an International Setting

Holthausen, Robert W. - 2011

Ball Robin and Wu (2003) investigate the relationship between accounting standards and the structure of other institutions on the attributes of the financial reporting system. They find evidence consistent with the hypothesis that beyond accounting standards, the structure of other institutions,...

Persistent link: https://www.econbiz.de/10014074095

Testing the Relative Power of Accounting Standards Versus Incentives and Other Institutional Features to Influence the Outcome of Financial Reporting in an International Setting

Holthausen, Robert W. - 2011

Persistent link: https://www.econbiz.de/10014074276

Editorial data

Ball, Ray; Watts, Ross L.; Zimmerman, Jerold L.; … - In: Journal of Accounting and Economics 23 (1997) 3, pp. 223-223

Persistent link: https://www.econbiz.de/10005492301

Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: The case of the depreciation switch-back

Holthausen, Robert W. - In: Journal of Accounting and Economics 3 (1981) 1, pp. 73-109

Persistent link: https://www.econbiz.de/10005492367

Abnormal stock returns associated with media disclosures of `subject to' qualified audit opinions

Dopuch, Nicholas; Holthausen, Robert W.; Leftwich, … - In: Journal of Accounting and Economics 8 (1986) 2, pp. 93-117

Persistent link: https://www.econbiz.de/10005492432

The relevance of the value-relevance literature for financial accounting standard setting

Holthausen, Robert W.; Watts, Ross L. - In: Journal of Accounting and Economics 31 (2001) 1-3, pp. 3-75

Persistent link: https://www.econbiz.de/10005492525

Editorial data

Ball, Ray; Watts, Ross L.; Zimmerman, ]Jerold L.; … - In: Journal of Accounting and Economics 24 (1997) 1, pp. 1-1

Persistent link: https://www.econbiz.de/10005492655

Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting

Holthausen, Robert W. - In: Journal of Accounting and Economics 36 (2003) 1-3, pp. 271-283

Persistent link: https://www.econbiz.de/10005492689

Editorial data

Kothari, S. P.; Holthausen, Robert W.; Ball, Ray; … - In: Journal of Accounting and Economics 23 (1997) 2, pp. 113-113

Persistent link: https://www.econbiz.de/10005492713

The economic consequences of accounting choice implications of costly contracting and monitoring

Holthausen, Robert W.; Leftwich, Richard W. - In: Journal of Accounting and Economics 5 (1983) 1, pp. 77-117

Persistent link: https://www.econbiz.de/10005492777