... quality of accounting information in seven East Asian economies excluding Japan More specifically, we use the informativeness of accounting earnings to investors as a measure of the quality of accounting ... ownership structure and earnings informativeness in East Asia 3.3.1 Basic relations between returns and earnings Before we focus on the role of the ownership structure, we perform a set of ordinary least ... properties of accounting earnings: international evidence Journal of Accounting and Economics 29, 1-52 Ball, R., A Robin, and J Wu, 1999 Properties of accounting earnings in four East Asian countries...