The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity

By Ivana Raonic, S. Mcleay, Ioannis G. Asimakopoulos. 2004

123 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/4110ffafb6abf9526140c9cba554ec6b23661020

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Citations in the corpus

Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions (2005, unknown): “, La Porta, Lopez-de-Silanes and Shleifer (2002) and Shleifer and Vishny (1994)).”
Accounting conservatism and corporate governance (2009, background): “…Basu measure of conservatism (Pope and Walker 1999; Ball et al. 2000, 2003; Givoly and Hayn 2000; Holthausen and Watts 2001; Ryan and Zarowin 2003; Raonic et al. 2004; Bushman and Piotroski 2006; Roychowdhury and Watts 2006; among many others), that obtains empirical evidence in accordance with…”
The Relative Importance of Firm and Country Characteristics for Earnings Quality around the World (2010, unknown): “…Ltd on behalf of the EAA. earnings (Ali and Hwang, 2000); accruals quality (Boonlert-U-Thai et al., 2006); earnings timeliness (Ball et al., 2000, 2003; Raonic et al., 2004); earnings conservatism (Giner and Rees, 2001; Bushman and Piotroski, 2006); and earnings smoothness (Leuz et al., 2003).”
Cooking the books : recipes and costs of falsified financial statements in China (2011, unknown): “8 There is a strand of research that shows that differences in financial practice and economic performance across nations depends on the legal and institutional underpinnings of the countries concerned (e.g., LaPorta et al., 2000; Bushman et al., 2004; Raonic et al., 2004).”
Capital Allocation and Timely Accounting Recognition of Economic Losses (2011, unknown): “Papers include Giner and Rees (2001), Raonic et al. (2004), Lara et al. (2005), Dargenidou et al. (2007), Jenkins et al. (2009), Lara et al. (2009), and Shuto and Takada (2010).”
The European IFRS experiment: objectives, research challenges and some early evidence (2011, result): “Similar interactions modelling is reported in Raonic et al. (2004), where greater regulatory enforcement at the country level is seen to substitute for lower equity market exposure by European firms, in this case with respect to improvements in accounting quality.”