Antecedents and Consequences of Earnings Opacity: Toward an International Contingency Theory

110 Pages Posted: 27 Mar 2009

See all articles by Ahmed Riahi-Belkaoui

Ahmed Riahi-Belkaoui

University of Illinois at Chicago - Department of Accounting

Date Written: March 26, 2009

Abstract

This paper posits that the phenomenon of earnings opacity is not only the result of legal, religious, political, social, economic and accounting antecedents but also creates consequences for the quality of government, corporate valuation, economic growth and productivity of nations. The examination of the empirical relations between earnings opacity and its antecedents and consequences is viewed as a first step toward the development of an international contingency theory of earnings opacity.

Keywords: earnings opacity, international contingency theory of earnings opacity

Suggested Citation

Riahi-Belkaoui, Ahmed, Antecedents and Consequences of Earnings Opacity: Toward an International Contingency Theory (March 26, 2009). Available at SSRN: https://ssrn.com/abstract=1368972 or http://dx.doi.org/10.2139/ssrn.1368972

Ahmed Riahi-Belkaoui (Contact Author)

University of Illinois at Chicago - Department of Accounting ( email )

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