<P>一个同学传来的香港中文大学会计系研究生研读文献（第一讲）</P>

<P>
Incentives versus standards:
properties of accounting income in four
East Asian countries$Ray Balla, Ashok Robinb, Joanna Shuang Wu</P>

<P>
The e!ect of international institutional factors
on properties of accounting earningsq Ray Ball!, S.P. Kothari",*, Ashok Robin#</P>

<P>
the world price of earnings opacityUtapal Buhatachary</P>