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Financial reporting quality in international settings : a comparative study of the USA, Japan, Thailand, France and Germany

Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/117605

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Title: Financial reporting quality in international settings : a comparative study of the USA, Japan, Thailand, France and Germany
Related: The International journal of accounting, Vol. 45, No. 1 (2010), p.1-34
DOI: 10.1016/j.intacc.2010.01.001
Publisher: Elsevier
Date: 2010
FoR/RFCD Code(s): 150100 Accounting, Auditing and Accountability
Author/Creator: Rahman, Asheq
Author/Creator: Yammeesri, Jira
Author/Creator: Perera, Hector
Description: The purpose of this study is to show the importance of the business contexts of individual countries to understand corporate accounting practices in international settings. Using data from five countries, we show that while agency theory constructs are effective in explaining accounting practices in corporate settings that have a strong agency orientation, such as that of the United States, it is necessary to go beyond such constructs to understand accounting practices in other corporate settings. Given the variety of international business settings, we use a generic theory, institutional theory. To conduct this examination into cross-country accounting practices, we focus on an earnings quality measure based on accrual accounting practices, the abnormal accruals component of accounting earnings. We provide evidence to support the view that with varying business settings we are likely to see diversity in accounting practices that result in different levels of accruals or accruals based earnings quality.
Description: 34 page(s)
Subject Keyword: 150100 Accounting, Auditing and Accountability
Subject Keyword: agency theory
Subject Keyword: financial reporting quality
Subject Keyword: USA
Subject Keyword: Japan
Subject Keyword: Thailand
Subject Keyword: France
Subject Keyword: Germany
Resource Type: journal article
Organisation: Macquarie University. Dept. of Accounting and Finance

Identifier: http://hdl.handle.net/1959.14/117605
Identifier: ISSN:1094-4060
Identifier: mq-rm-2010004160
Language: eng
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