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The Effects of Accounting Diversity: Evidence from the European Union · Study

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ArticleThe Effects of Accounting Diversity: Evidence from the European Union

Peter R. Joos1994

Article1994

The Effects of Accounting Diversity: Evidence from the European Union

Peter R. Joos · Mark H. Lang

397 citations·0/0 files stored·Journal of Accounting Research

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

Abstract

Financial ratios, Valuation, Cross-country differences, Comparability

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2004Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover 2011What Segments Equity Markets?2013Auditor Style and Financial Statement Comparability 2007The Accrual Anomaly: International Evidence 2013Financial statement comparability and credit risk 2004International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?2003The role of accounting and auditing in corporate governance and the development of financial markets around the world 2009What Segments Equity Markets?

Details

Year1994

Typearticle

Published1994-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations397

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2307/2491444

openalex_workW2045150989

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