25
Views
0
CrossRef citations to date
0
Altmetric
Original Articles

Are you being fooled? Quality of earnings and quality of government

Pages 25-41 | Received 01 Oct 2003, Accepted 01 Feb 2004, Published online: 03 Jun 2015

References

  • Adsera Alicia and Carles Boix. 2001. Are you being served? Political accountability and quality of government. Working Paper, University of Illinois at Chicago.
  • Ball, R., Kothari, S.P., and A. Robin. 2000. The effect of international institutional factors on properties of accounting earnings, Journal of Accounting and Economics 29:1–51.
  • Barth, M.E., Elliot, J.A. and Finn, M.W. 1999. Market rewards associated with patterns of accounting earnings, Journal of Accounting Research 37:387–413.
  • Bhattacharya, Utpal and Hazem Daouk. 2001. The world Price of Insider Trading. Journal of Finance.
  • Bhattacharya, Utpal, Daouk, Hazem and Michael Welker. 2001. The world price of earnings opacity. Working paper. Queen’s University. Kingston, Ontario, Canada.
  • Burgstahler, D. and Dichev, I. 1997. Earnings management to avoid earnings decreases and losses, Journal of Accounting and Economics 24:99–126.
  • Coleman, James. 1990. Foundations of Social Theory. Cambridge: Harvard University Press.
  • Degeorge, F., Patel, J. and Zeckhauser, R. 1999. Earnings management to exceed thresholds. Journal of Business 72: 1–33.
  • DeLong, Bradford, and Andrei Shleifer. 1993. Princes and Merchants: Government and City Growth Before the Industrial Revolution, 36 Journal of Law and Economics 671–702.
  • Demsetz, Harold. 1967. Toward a theory of Property Rights, American Economic Review Papers and Proceedings, 57:347–359.
  • Fukuyama, Francis. 1995. Trust. New York: Free Press.
  • Gwartney, Jim, Lawson, Robert and Dexter Samida. 2000. Economic Freedom of the World: 2000 Annual Report. Vancouver: The Fraser Institute.
  • Hayn, C. 1995. The information content of losses, Journal of Accounting and Economics, 7:85–107.
  • Healy, P. 1985. The effects of bonus schemes on accounting decisions, Journal of Accounting and Economics, 7:85–107.
  • Kaufmann, D., Kraay, A. and Zoido-Lobaton, P. 2002. Aggregating governance indicators. World Bank Working Paper no 2196. Washington: The World Bank.
  • La Porta, Rafael, Florencio Lopez-de-Silanes, Andrei Shleifer, and Robert W. Vishny, 1999, The quality of government, Journal of Economics, Law and Organization, 15:222–279.
  • Landes, David. 1998. The Wealth and Poverty of Nations. New York: W. W. Norton.
  • North, Douglass. 1981. Growth and Structural Change. New York: W. W. Norton.
  • Olson, Mancur. 1965. The Logic of Collective Action. Cambridge: Harvard University Press
  • Olson, Mancur. 1982. The Rise and Decline of Nations. New haven: Yale University Press.
  • Olson, Mancur. 1993. Dictatorship, Democracy, and Development, American Political Science Review, 87:567–576.
  • Prakash, Prem and Alfred Rappaport. 1975. Information Interdependencies. The Accounting Review, 4:723–734.
  • Putnam, Robert. 1993. Making Democracy Work: Civic Traditions in Modern Italy. Princeton: Princeton University Press.
  • Rangan, S. 1998. Earnings management and the performance of seasoned equity offerings, Journal of Financial Economics 50: 101–122.
  • Shivakumar, L. 2000. Do firms mislead investors by overstating earnings before seasoned equity offerings? Journal of Accounting and Economics, 29:339–371.
  • Teoh, S.H. and T.J. Wong. 2002. Why do new issues and high-accrual firms underperform: The role of analysts’ credibility, Review of Financial Studies.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.