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Cited by 2,078Auditing, Earnings Management, GovernanceAccounting Theory and Financial ReportingAccounting and Organizational Management

The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.

Incentives versus standards: properties of accounting income in four East Asian countries

Ball, Ray, Robin, Ashok, Wu, Joanna Shuang·2003·Journal of Accounting and Economics
DOI 10.1016/j.jacceco.2003.10.003
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Overview

Integrity signals

Registry

Crossref · 10.1016/j.jacceco.2003.10.003

Cites

2 of 2 references verified0 citation errors · 0 not checkable

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Claims other papers make about this one

Each is checked against this paper’s own text: does it say what the citing paper says it does?

  • Differences in reporting outcomes persist even when firms use the same standards.

    “Prior evidence supports these arguments and shows that differences in reporting outcomes persist even when firms use the same standards (e.g., Ball et al. 2003; Leuz 2003; Lang et al. 2006; Daske et al. 2013).”

    From Mandatory CSR and sustainability reporting: economic analysis and literature review (2021) · cites this paper as Ball et al. 2003

Citations

Cites

Flagged first, then by citations

Research works printed but not linked: 26

  1. Ali, 2002, Country-specific factors related to financial reporting and the value relevance of accounting data, Journal of Accounting Research, 38, 1, 10.2307/2672920 · DOI
  2. American Accounting Association's Financial Accounting Standards Committee, 1999. Response to IASC discussion paper: Shaping IASC for the future, Accounting Horizons, pp. 443–452. · DOI
  3. Ball, R., 1995. Making accounting more international: Why, how, and how far will it go? Journal of Applied Corporate Finance 8, 19–29. · DOI
  4. Ball, 1968, An empirical evaluation of accounting income numbers, Journal of Accounting Research, 6, 159, 10.2307/2490232 · DOI
  5. Ball, R., Robin, A., 1999. Time-series properties of accounting earnings: international evidence, unpublished working paper. University of Rochester and Rochester Institute of Technology. · DOI
  6. Ball, 1972, Some time series properties of accounting income, Journal of Finance, 27, 663, 10.2307/2978268 · DOI
  7. Ball, 2000, The effect of international institutional factors on properties of accounting earnings, Journal of Accounting & Economics, 29, 1, 10.1016/S0165-4101(00)00012-4 · DOI
  8. Basu, 1997, The conservatism principle and the asymmetric timeliness of earnings, Journal of Accounting & Economics, 24, 3, 10.1016/S0165-4101(97)00014-1 · DOI
  9. Beaver, 1980, The information content of security prices, Journal of Accounting & Economics, 2, 3, 10.1016/0165-4101(80)90013-0 · DOI
  10. Bhattacharya, 2002, The world price of insider trading, Journal of Finance, 57, 75, 10.1111/1540-6261.00416 · DOI
  11. Cramer, 1987, Mean and variance of R2 in small and moderate samples, Journal of Econometrics, 35, 253, 10.1016/0304-4076(87)90027-3 · DOI
  12. Crawford, 1982, Strategic information transmission, Econometrica, 50, 1431, 10.2307/1913390 · DOI · Paper page
  13. Fan, 2002, Corporate ownership structure and the informativeness of accounting earnings in East Asia, Journal of Accounting and Economics, 33, 401, 10.1016/S0165-4101(02)00047-2 · DOI
  14. Favere-Marchesi, 2000, Audit quality in ASEAN, The International Journal of Accounting, 35, 121, 10.1016/S0020-7063(99)00049-7 · DOI
  15. Gray, S.J., Campbell, S.G., Shaw, J.C., 1984. International financial reporting: A comparative survey of accounting requirements and practices in 30 countries. · DOI
  16. Hung, 2001, Accounting standards and the value relevance of financial statements, Journal of Accounting and Economics, 30, 401, 10.1016/S0165-4101(01)00011-8 · DOI
  17. Khanna, 2000, Is group affiliation profitable in emerging markets? An analysis of diversified Indian business groups, Journal of Finance, 55, 867, 10.1111/0022-1082.00229 · DOI
  18. Kothari, 1992, Information in earnings about future earnings, Journal of Accounting & Economics, 15, 143, 10.1016/0165-4101(92)90016-U · DOI
  19. Leuz, C., Nanda, D., Wysocki, P.D., 2002. Earnings management and investor protection: An international comparison, forthcoming. Journal of Financial Economics. · DOI
  20. Morck, 2000, The information content of stock markets, Journal of Financial Economics, 58, 215, 10.1016/S0304-405X(00)00071-4 · DOI · Paper page
  21. Peltzman, 1976, Toward a more general theory of regulation, Journal of Law and Economics, 19, 211, 10.1086/466865 · DOI
  22. Saudagaran, 1997, Accounting regulation in ASEAN, Journal of International Financial Management and Accounting, 8, 1, 10.1111/1467-646X.00015 · DOI
  23. Saudagaran, 2000, The institutional environment of financial reporting regulation in ASEAN, The International Journal of Accounting, 35, 1, 10.1016/S0020-7063(99)00046-1 · DOI
  24. Spence, 1973, Job market signaling, Quarterly Journal of Economics, 87, 355, 10.2307/1882010 · DOI
  25. Tan, 1996, The singapore experience, Accountancy-International Edition, 118, 68
  26. World Bank, 1993. The East Asian Miracle, Economic Growth and Public Policy. Oxford University Press, New York.

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Metadata

Authors
Ball, R., Robin, A., & Wu, J. S.
Affiliations
  • University of Chicago (US)
  • Rochester Institute of Technology (US)
  • University of Rochester (US)
Corresponding author
Wu, Joanna Shuang
ORCID
Venue
Journal of Accounting and Economics
Publisher
Elsevier BV
Published
2003-12
Volume
36
Issue
1-3
Pages
235-270
ISSN
0165-4101 (ISSN-L)
DOI
10.1016/j.jacceco.2003.10.003
OpenAlex
W2140662150
Cited by
2,078
References
2
Citations by year
2026: 43 · 2025: 47 · 2024: 62 · 2023: 79 · 2022: 76 · 2021: 99 · 2020: 89 · 2019: 96 · 2018: 113 · 2017: 110 · 2016: 130 · 2015: 99 · 2014: 158 · 2013: 126 · 2012: 119
FWCI
160.35
Type
journal article
Language
en
Open access
closed
Licence
www.elsevier.com/tdm/userlicense/1.0/ (tdm)
Locations
Journal of Accounting and Economics (publishedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting and Organizational Management
Keywords
accounting standards, managerial incentives, auditor incentives, financial reporting quality, loss recognition, IAS, Hong Kong, Malaysia, Singapore, Thailand

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