The effect of international institutiona
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Ray Ball; S.P Kothari; Ashok Robin
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Article
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2000
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Elsevier Science
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English
β 497 KB
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 `shareholderβ and `stakeholderβ corporate governance models of common and code law countries respectively as resolving info