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Keywords: earnings quality
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Journal Articles
Journal Articles
Journal Articles
Journal of International Accounting Research (2015) 14 (2): 215–219.
Published: 01 September 2015
...) document the positive relation between earnings timeliness and foreign ownership in Japanese firms. Firth, Fung, and Rui (2007) show that Chinese firms with foreign ownership have higher earnings informativeness than other firms. In sum, evidence suggests that the earnings quality of East Asian firms...
Journal Articles
Journal of International Accounting Research (2015) 14 (2): 185–213.
Published: 01 September 2015
... that one potential benefit of capital market globalization is less real earnings management in particular and higher earnings quality in general. JEL Classifications: M41; F23; G32. foreign ownership real earnings management earnings quality Japan Foreign investors are typically pension...