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Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities

  • Enomoto M
The Japanese Accounting Review (2020) 10(1) 1-26
DOI: 10.11640/tjar.10.2020.01
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Abstract

Over the last two decades, a growing body of literature has investigated the factors influencing the differences in financial reporting, especially earnings quality, in an international setting. The purpose of this paper is to provide an overview of the cross-country …

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Enomoto, M. (2020). Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities. The Japanese Accounting Review, 10(1), 1–26. https://doi.org/10.11640/tjar.10.2020.01

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