New research suggests that cross-country differences in legal origin help explain differences in financial development. This paper empirically assesses two theo

Kanodia presents a new approach to the study of accounting measurement that argues that how firms' economic transactions, earnings, and capital flows are measur

Estimating the Cost of Capital Implied by Market Prices and Accounting Data focuses on estimating the expected rate of return implied by market prices, summary

Back in the early 1990s, economists and policy makers had high expectations about the prospects for domestic capital market development in emerging economies, p

This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discus