Accounting standards, the institutional environment and issuer incentives: Effect on timely loss recognition in China

By Ray Ball, Ashok Robin, Joanna S. Wu. 2000

135 citations recorded by the source corpus.

How researchers see this paper

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Conditional and Unconditional Conservatism:Concepts and Modeling (2005, background): “ARB 43 (1953), Basu (1995, 1997), Ball et al. (2000), and Pae et al. (2004) refer to income statement and balance sheet conservatism; despite its historical roots, we do not employ this terminology because conservatism affects the income statement and balance sheet consistently if the clean surplus…”
EARNINGS QUALITY IN UK PRIVATE FIRMS: COMPARATIVE LOSS RECOGNITION TIMELINESS (2005, background): “Basu (1997) studies timely loss recognition, discussed below.”
Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability (2016, background): “That is, the firms will focus on private communication with these major stakeholders, rather than providing more transparent and timely public disclosures and financial reporting to the market [Ball et al., 2000a].”
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism (2013, unknown): “As argued in Ball et al. (2000), annual horizons substantially mitigate concerns about the informational efficiency of security prices.”
IFRS – 10 years later (2016, background): “This argument is developed in Ball et al. (2000a), Ball (2001), and Ball et al. (2003).”