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The Quality of Accounting Information

The Quality of Accounting Information

The quality of information produced by the accounting information system, or accounting quality, is of primary importance to its users. This special issue aims to enhance our understanding of the measurement of, the institutions and mechanisms that interact with, and the economic effects of accounting quality, and how accounting quality affects the decision process.


A review of the current debate on the determinants and consequences of mandatory IFRS adoption,Accounting Quality and Media Attention around Seasoned Equity Offerings,Firm-specific Corporate Governance and Analysts’ Earnings Forecast Characteristics: Evidence from Asian Stock Markets ,Gender Diversity in Employees and Discretionary Accruals: The Korean Evidence,SOX 404 and debt contracting value of accounting information ,The Quality of Accounting Information: From the Guest Editors

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