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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research

Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622

Persistent link: https://www.econbiz.de/10011500056

Institutions and accounting practices after the financial crisis : international perspective

Krivogorsky, Victoria (ed.) - 2019

Persistent link: https://www.econbiz.de/10011963823

Legitimacy of private accounting standard setters : literature review and suggestions for future research

Sanada, Masatsugu - In: Accounting in Europe 17 (2020) 3, pp. 264-302

Persistent link: https://www.econbiz.de/10012384589

Product market competition, legal institutions, and accounting conservatism

Haw, In-Mu G.; Ho, Simon S. M.; Li, Yuansha; Zhang, Feida - In: Journal of international accounting research 14 (2015) 2, pp. 1-39

Persistent link: https://www.econbiz.de/10011429375

Institutions and accounting practices after the financial crisis : international perspective

Krivogorsky, Victoria (ed.) - 2019

accounting policies and the global financial crisis : the case of Swedish banks / Henrik Andersson and Niclas Hellman -- The … financial crisis impact on institutions and accounting practices in Spain / José A. Gonzalo-Angulo and Jose Luis Ucieda -- The … impact of the economic crisis on the financial system and accounting in Brazil / Marcelo Botelho C. Moraes. …

Persistent link: https://www.econbiz.de/10013180150

Effects of Institutional Structures on Accounts Manipulation : An International Study

Nuri, Julinda - 2012

This paper identifies, and then examines, whether institutional structures can be used to explain the occurrence of accounts manipulation. Specifically, it investigates whether legal origin, level of corruption, the extent of press freedom, State's ownership of enterprises, and the State's...

Persistent link: https://www.econbiz.de/10013115812