Incentives versus standards: properties of accounting income in four East Asian countries

By Ray Ball, Ashok Robin, J. Wu. 2003

2,199 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/c4d58503b4696276ab8fbdd32492d5f771017e09

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Citations in the corpus

The Impact of Corporate Governance on IFRS Adoption Choices (2013, background): “Other research indicates that enhanced financial reporting quality due to IFRS adoption is likely to result only if institutional environments provide appropriate incentives and sanctions at the country level (Ball et al., 2003; Burgstahler et al., 2006; Daske et al., 2008; Li, 2010; Byard et al., 2”
The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality (2014, positive): “For example, manipulating earnings to increase 2 Other examples from this literature include, Ball, Kothari, and Robin (2000), Ali and Hwang (2000), Ball, Robin, and Wu (2003), Leuz (2003), Bushman and Piotroski (2006), Bradshaw and Miller (2008), and Holthausen (2009).”
The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations (2013, positive): “The Barth et al. (2008) study suggests that Early Adopters of IAS standards exhibit decreased earnings management (smoothing) after voluntary adoption.”
Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature (2001, neutral): “Further, this research documents that the informativeness of required accounting varies systematically with firm and country characteristics (see Collins and Kothari, 1989; Easton and Zmijewski, 1989; Alford et al., 1993; Ball et al., 2000a).”
Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer (2014, background): “Second and more importantly, a stream of literature highlights the importance of rms reporting incentives, rather than accounting standards, as key drivers of observed properties of accounting outputs (e.g., Ball et al., 2000; Ball et al., 2003).”
Capital Allocation and Timely Accounting Recognition of Economic Losses (2011, positive): “In our first empirical specification, we utilize cross-country data spanning twenty five countries, allowing us to exploit both documented evidence of substantial cross-country variation in TLR (e.g., Ball et al., 2000; Ball et al., 2003; Bushman and Piotroski, 2006)), and substantial cross-country ”
Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015, methodology): “The high level of winsorisation reflects the fact that metrics based on variability are sensitive to outliers.19 We follow Ball et al. (2003, 2005) and Basu (1997) and truncate rather than winsorise the data used in estimating the timely loss recognition tests in Equation (5) (R and NI) and the…”
Disclosure, Corporate Governance, and the Cost of Equity Capital: Evidence from Asia's Emerging Markets (2003, positive): “In addition, the quality of accounting information in Asia’s emerging markets is also lower (Ball et al. 2003), suggesting that securities with high information risk may account for a higher proportion of”