Reply to discussion of "The effect of IFRS adoption and investor protection on earnings quality around the world."
Date of this Version
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.
This document has been peer reviewed.