Title

Reply to discussion of "The effect of IFRS adoption and investor protection on earnings quality around the world."

Date of this Version

9-1-2012

Document Type

Journal Article

Publication Details

Citation only

Nurul Houqe, M., van Zijl, T., Dunstan, K., & Waresul Karim, A.K.M. (2012). Reply to discussion of "The effect of IFRS adoption and investor protection on earnings quality around the world." The International Journal of Accounting, 47(3), 363–368. ISSN: 1094-4060

Access the journal

2012 HERDC submission. FoR code: 150104

© Copyright University of Illinois, 2012

ISSN

1094-4060

Abstract

The discussant, Professor Thomas Jeanjean (‘TJ’), raised four major issues: links among accounting standards, institutional features, and earnings quality; measurement of investor protection; the use of large sample; and the measurement of earnings quality. In this response, we provide clarifications to address the discussant's concerns and we suggest ways to address some of these issues in future research.

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This document has been peer reviewed.