Earnings conservatism to code-law


Response to the following questions:

1 Do you think the results found will apply to most UK and US companies in the mid-2000s? Why, or why not?

2 How did Ball et al. (2000) relate earnings conservatism to code-law and common-law characteristics?

3 How do the findings of Giner and Rees (2001) differ from those of Ball et al. (2000)?

4 How do Ball et al. (2003) form their conclusions about accounting in Hong Kong, Malaysia, Singapore and Thailand before the Asian economic crisis?

 

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Accounting Standards: Earnings conservatism to code-law
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