Properties of accounting earnings in Latin American countries : timeliness and conservatism /

This paper investigates institutional factors that influence the demand for accounting earnings across five Latin American countries, Argentina, Brazil, Chile, Colombia, and Venezuela. Two types of institutional factors are considered in this study, country specific and firm-specific. The countrie...

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Bibliographic Details

Main Author:	Mattei Ballester, Wanda M.
Format:	Thesis Book
Language:	English
Published:	[Place of publication not identified] : [publisher not identified] ; 2002.
Subjects:	Major accounting.
Online Access:	http://proxy.library.tamu.edu/login?url=http://proquest.umi.com/pqdweb?did=764778041&sid=1&Fmt=2&clientId=2945&RQT=309&VName=PQD