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1、ARTICLEINPRESSJournalofAccountingandEconomics36(2003)235–270Incentivesversusstandards:propertiesofaccountingincomeinfour$EastAsiancountriesabc,RayBall,AshokRobin,JoannaShuangWu*aGraduateSchoolofBusiness,UniversityofChicago,Chicago,IL60637,USAbCollegeofBusiness,RochesterInstituteofTechnology,Ro
2、chester,NY14623,USAcWilliamE.SimonGraduateSchoolofBusinessAdministration,UniversityofRochester,Rochester,NY14627,USAReceived27February2002;receivedinrevisedform20December2002;accepted20October2003AbstractTheEastAsiancountriesHongKong,Malaysia,SingaporeandThailandproviderareinsightintotheintera
3、ctionbetweenaccountingstandardsandtheincentivesofmanagersandauditors.Theirstandardsderivefromcommonlawsources(UK,US,andIAS)thatarewidelyviewedashigherqualitythancodelawstandards.However,theirpreparers’incentivesimplylowquality.Weshowtheirfinancialreportingqualityisnothigherthanundercodelaw,with
4、qualityoperationalizedastimelyrecognitionofeconomicincome(particularlylosses).Itis$WegratefullyacknowledgethehelpfulcommentsofMaryBarth,ChuckBarragato,SudiptaBasu,TedChristensen,ChrisHigson,FrankHodge,RobertHolthausen(therefereeanddiscussant),PremJain,Chi-WenJevonsLee,ChristianLeuz,GiladLivne,
5、RussellLundholm,GerhardMueller,PeterPope,GracePownall,KatherineSchipper,TerryShevlin,DougSkinner(theeditor),RossWatts,T.J.Wong,JerryZimmerman,ananonymousreferee,workshopparticipantsatBaruchCollege,BrighamYoungUniversity,UniversityofIllinoisatChicago,UniversityofMichigan,LondonBusinessSchool,Un
6、iversityofSouthernCalifornia,TulaneUniversity,VanderbiltUniversity,UniversityofWashington,andparticipantsattheHongKongUniversityofScienceandTechnology1998SummerSymposium,the1999WorldManagementConferenceinBeijing,the1999ChineseAccountingProfessors’AssociationConferenceinDalian,theAsia–PacificJou
7、rnalofAccounting&EconomicsSymposium2000,theAsianAcademicAccountingAssociationInauguralWorldConference2000inSingapore,theEuropeanFinanceAssociation27thAnnualMeeting2000inLondon,theAmericanAccountingAssociation2001annualmeetinginAtlantaan
