,000 inhabitants, and the adoption of International Accounting Standards (as elements of the accounting order) are not significantly … related to earnings opacity internationally. It is the political climate rather than the technical accounting climate that is … at the core of accounting quality in general and earnings opacity in particular …

high-productivity country has the accounting quality associated with low earnings opacity. Quality of accounting in general …

,000 inhabitants, and the adoption of International Accounting Standards (as elements of the accounting order) are not significantly … of accounting quality in general and earnings opacity on particular …

variable indicating the percentage of firms in the country audited by the big 5 accounting firms. We find that countries that …

The paper examines the role of reputation to explain the relative market value compared to the accounting value for a …