THE EFFECT OF INTERNATIONAL INSTITUTIONAL FACTORS ON PROPERTIES OF ACCOUNTING EARNINGS

By Ray Ball, Scott Keating, Christian Leuz, Gerhard G. Mueller, Christopher Nobes. 2000

3,173 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/1107b59c13014bf16ac122b85072bc4d3e345efb

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Citations in the corpus

Product market competition and conditional conservatism (2014, positive): “Variable RET represents the buy-and-hold return over the fiscal year and is used to measure publicly available news about the firm’s current-year performance and includes information known to the market prior to the annual earnings announcement (Ball et al. 2000, Basu 1997).”
Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015, background): “Contracting with outside investors is better facilitated when earnings are not managed and losses are recognized in a timely way (Ball et al., 2000; Watts, 2003).”
Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002, background): “In general, our results support Ball et al. (2000) by finding that policy makers should consider a country’s overall institutional environment before prescribing a comprehensive set of rules and regulations for corporate reporting.”
Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry (2010, methodology): “reliability of financial statements in Common law countries is quite different from the same demand in Code law countries (see Ball et al , 2000 ).”
A cross-country study on the effects of national culture on earnings management (2010, background): “Empirical evidence by Ball, Kothari, and Robin (2000) suggests that the efficiency of public financial accounting (i.e., the extent to and the speed at which economic loss is incorporated in accounting losses) varies with the legal environment.”
Conditional and Unconditional Conservatism:Concepts and Modeling (2005, background): “See Pope and Walker (1999, 2003), Givoly and Hayn (2000), Holthausen and Watts (2001), Ball et al. (2000), Ball et al. (2000), Giner and Rees (2001), Ryan and Zarowin (2003), Ball and Shivakumar (2005), Pae et al. (2004), and Roychowdhury and Watts (2004).”
Discussion of an Economic Framework For Conservative Accounting and Bushman and Piotroski (2006) (2006, background): “Bushman and Piotroski follow Ball et al. (2000) and Ball et al. (2003) and explore cross-country differences in conservatism by testing whether the coefficients β2 and β3 vary with country-specific institutional characteristics.”
The Role of Firm-Specific Incentives and Country Factors in Explaining Voluntary IAS Adoptions: Evidence from Private Firms (2008, background): “While early research focused on payoffs relating to firm incentives, subsequent studies have pointed to the importance of country factors in influencing financial reporting outcomes (e.g. Ali and Hwang, 2000; Ball et al., 2000; Francis et al., 2003; Leuz et al., 2003; Bushman et al., 2004).”
Foreign Equity Ownership and Information Asymmetry: Evidence from Japan (2004, background): “…by Western standards, financial disclosures of listed firms in East Asian countries, including China, Japan and South Korea, are not ‘transparent’ enough to help foreign investors assess the amount, timing and uncertainty of expected future cash flows (e.g., Ang and Ma, 1999; Ball et al., 2000).”
The Impact of IFRS on Accounting Quality in a Regulated Market (2011, background): “It is important to recognize large losses as they occur rather than spread their effects over multiple periods with earnings management especially in international contexts (Ball et al., 2000).”