This analysis of East Asian corporations allows us to study the subject of earnings informativeness in a different ownership context from that of the research on . corporations. Our research results are also rich in policy implications. In general, our results support Ball, Kothari, and Robin (2000) by finding that policy makers should consider a country’s overall institutional environment before prescribing a comprehensive set of rules and regulations for corporate reporting. Also, it is important for policy makers and regulators to understand how the concentrated share ownership structure in East Asia is associated with incentives for firms to reduce accounting information quality
