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Corrigendum to “The effect of international institutional factors on properties of accounting earnings”; [Journal of Accounting and Economics 29 (2000) 1–51]

✍ Scribed by Ray Ball; S.P Kothari; Ashok Robin

Book ID: 117337069
Publisher: Elsevier Science
Year: 2000
Tongue: English
Weight: 39 KB
Volume: 30
Category: Article
ISSN: 0165-4101
DOI: 10.1016/s0165-4101(01)00007-6

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International differences in the demand for accounting income predictably affect the way it incorporates economic income (change in market value) over time. We characterize the `shareholder’ and `stakeholder’ corporate governance models of common and code law countries respectively as resolving info