We investigate how cross-country differences in financial accounting standards affect the
relation between financial accounting earnings and real economic value-relevant events …

International differences in the demand for accounting income predictably affect the way it
incorporates economic income (change in market value) over time. We characterize …

I examine the usefulness (relevance and timeliness) of earnings announcements in two
emerging markets, the Johannesburg Stock Exchange (JSE) and the Bolsa Mexicana de …

We examine accounting numbers and stock prices across three countries: Germany,
Norway, and the United Kingdom (UK). The accounting systems in the three countries differ …

In this paper, we investigate the financial statement effects of differences in accounting
measurement practice in France, Germany, and the United Kingdom (UK). We find evidence …

We investigate the comparability of accounting earnings for 14 EU countries in the period
1990-2005. Although prior studies have documented international differences in financial …

This paper outlines the evolution of the information environment surrounding the Warsaw
Stock Exchange in Poland. Like other transition economies, Poland needed to develop …

Recently, a new dimension has been added to research in accounting harmonization by
studying the effects of accounting practices and regulations on share price and return …

Using 17,743 firm-year observations of industrial companies in 21 countries from 1991 to
1997, this paper finds that the use of accrual accounting (versus cash accounting) negatively …

In this paper, I provide an overview of the research on the real effects of financial reporting
on investing and financing decisions made by firms. Accounting can improve investment …