The effect of international institutional factors on properties of accounting earnings

Article Abstract:

Research is presented concerning the international variation in the properties of accounting income which is caused by the differences in demand in different institutional contexts. The implications for analysts and regulators are discussed.

Accounting Methods NEC, Industry regulations, Government regulation of business, Trade regulation

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Capital markets research in accounting

Article Abstract:

Research is presented describing the study of financial statements and capital markets to determine decision making processes, financial disclosure and the setting of accounting standards.

Capital market, Capital markets, Corporation reports, Company reports

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Incentives versus standards: properties of accounting income in four East Asian countries

Article Abstract:

The East Asian countries Hong Kong, Malaysia, Singapore and Thailand provide insight into the interaction between accounting standards and the incentives of managers and auditors. Their financial reporting quality is presented that is not higher than under code law, with quality operationalized as timely recognition of economic income.

Product standards, safety, & recalls, Asia, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Management Compensation, Analysis, Executive compensation, Accounting firms, Accounting services

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