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How to Measure Country Level Financial Reporting Quality? · Study

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PreprintHow to Measure Country Level Financial Reporting Quality?

Qingliang Tang2012

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Preprintgreen2012

How to Measure Country Level Financial Reporting Quality?

Qingliang Tang · Huifa Chen · Zhijun Lin

19 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

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References

1990Institutions, Institutional Change and Economic Performance 1991Institutions, Institutional Change and Economic Performance 2000Investor protection and corporate governance 1995Detecting Earnings Management.1981Auditor size and audit quality 2003Earnings management and investor protection: an international comparison 1997Earnings management to avoid earnings decreases and losses 2000The effect of international institutional factors on properties of accounting earnings

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2016How to measure country-level financial reporting quality?article · 37 shared references 2008Financial Reporting Quality and Investor Protection: A Global Investigationpreprint · 23 shared references 2010The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Unionarticle · 16 shared references 2012The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the Worldarticle · 16 shared references 2012Firm incentives, institutional complexity and the quality of “harmonized” accounting numbersarticle · 15 shared references 2010Wiarygodność sprawozdań finansowych wobec aktywnego kształtowania wyniku finansowegoarticle · 15 shared references

Details

Year2012

Typepreprint

Published2012-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations19

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.2114810

openalex_workW1512010653

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