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

By Robert W. Holthausen. 2003

131 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/0540269b0ed412f1062c8a7f9de69568dc7123cb

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Katherine Schipper
2. Robert W. Holthausen
3. Mary E. Barth
4. Christian Leuz
5. W. Guay
6. Thorsten Sellhorn
7. Martin Walker
8. Rodrigo S. Verdi

In Management Information Systems

1. Katherine Schipper
2. Mary E. Barth
3. Pepa Kraft

Citations in the corpus

• Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions (2005, unknown): “As discussed in Holthausen (2003), biases might exist in our tests of conservatism if stock returns do not reflect economic events equally quickly across countries or if stock returns themselves display asymmetric timeliness with respect to the incorporation of good and bad news.”
• Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital (2009, unknown): “As a result, the quality of the standards and the resulting financial reporting and disclosures may have improved along with these revisions (Holthausen 2003).”
• What drives the comparability effect of mandatory IFRS adoption? (2014, unknown): “2010) to improve the identification of the IFRS effect through a heterogeneous treatment indicator, (ii) developing a cash flow-based comparability measure that is unaffected by cross-country differences in capital-market efficiency (Holthausen 2003), and (iii) using a matched sample of local GAAP p”
• Accounting Standards, Financial Reporting Outcomes, and Enforcement (2009, background): “They also argue that the pressure to reduce variation in accounting standards across countries will not resolve differences in the quality of financial reporting.1 Leuz, Nanda and Wysocki (2003) examine the extent of earnings management across three different types of economies: (1) outsider economi”
• Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries (2013, unknown): “There has been criticism of the Basu (1997) conservatism model when using earnings and returns in cross-country studies due to the possibility that stock prices reflect economic income differently across countries (Holthausen 2003).”
• The introduction of International Accounting Standards in Europe: Implications for international convergence (2005, background): “Several key research design issues confronting researchers who wish to provide evidence on the relative influences of standards versus incentives in determining the characteristics of reported numbers are explored by Holthausen (2003) in his discussion of Ball et al. (2003).”
• The Relative Importance of Firm and Country Characteristics for Earnings Quality around the World (2010, unknown): “Additionally, firms located in countries with poor legal institutions have mechanisms available to opt out of poor country institutions and voluntary commit to a higher quality of financial reporting (Holthausen, 2003).”