Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data

By Ashiq Ali, Lee-Seok Hwang. 2000

940 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/0add847c027fc339f0068607c997b76a55cef81e

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Citations in the corpus

The Accrual Anomaly: International Evidence (2003, neutral): “Several prior papers that have used the Global Vantage database deleted extreme observations (e.g., Alford et al. 1993; Ali and Hwang 2000; Ball et al. 2000; Land and Lang 2003).”
The Relative Importance of Firm and Country Characteristics for Earnings Quality around the World (2010, positive): “Ali and Hwang (2000) and Ball et al. (2003) posit that there is a greater demand for high-quality public information and disclosure in market-oriented than in bank-oriented financial systems. Poor financial development may limit the benefits of improving earnings quality, because it is difficult and”
Taxable income as a performance measure: The effects of tax planning and earnings quality (2009, neutral): “Collins, Maydew, and Weiss 1997; Lev and Zarowin 1999; Francis and Schipper 1999) or across countries (e.g., Alford et al. 1993; Ali and Hwang, 2000).”
Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence (2012, methodology): “…conformity were increased in the U.S. Prior research suggests the amount of flexibility that firms have to report differences between taxable income and pre-tax earnings per the financial statements differs across countries (Ali and Hwang 2000; Hung 2001; Atwood et al. 2010; Lang et al. 2011).”
Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors (2009, methodology): “accounting numbers are often used as a benchmark for other countries’ accounting practices (e.g., Alford et al., 1993; Ali and Hwang, 2000).”
Book-Tax Conformity, Earnings Persistence and the Association Between Earnings and Future Cash Flows (2010, neutral): “Ali and Hwang (2000) provide evidence that earnings are less value relevant when book-tax conformity is high, and Lang et al.”
The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study (2008, background): “In 2002 the Financial Reporting Council (FRC) claimed that the implementation of Australian equivalents to International Financial Reporting Standards (IFRS) would enhance “the overall quality of financial reporting in Australia” (FRC, 2002).”
International Financial Reporting Standards and the quality of financial statement information (2010, background): “In contrast, in countries with weak investor protection mechanisms, the scope for earnings management would tend to be higher and the quality of financial reporting lower, implying that the costs of adopting IFRSs would be higher (Ali & Hwang, 2000; Hung, 2001).”
The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings (2006, background): “Ali and Hwang (2000) find that the value relevance of accounting data is lower for Continental model countries than for British-American model countries, and also when tax rules influence financial accounting measurements.”
How relevant is dividend policy under low shareholder protection? (2015, background): “Dutch firms are also allowed considerable reporting discretion; enforcement is weak and tax accounting is formally separate from financial accounting (Alford et al., 1993; Ali and Hwang, 2000).”
The association between book-tax conformity and earnings management (2014, neutral): “The academic response to proposals to increase conformity has focused primarily on the issue of whether this would result in less-informative earnings: Guenther and Young (2000) and Ali and Hwang (2000) find that earnings are less informative in conformed economies in an international setting.”
Accounting Classification in the IFRS Era (2008, background): “Cairns (1997), Alexander and Archer (2000), and d’Arcy (2001) specifically question the two-group classification.”
Institutional Investors and Institutional Environment: A Comparative Analysis and Review (2010, background): “* Sources of classification on the type of economy: Ali and Hwang (2000), Antoniou et al. (2008), Baek et al. (2002), Chang (2003), Fan and Wong (2002), Kwok and Tadesse (2006), La Porta et al. (1999), Lins (2003), Makhija (2004), Pedersen and Thomsen (1997). a Investment companies, insurance…”