This study contributes to the literature
examining the quality of fi nancial information in
ASEAN. First, the broad sample of fi rms in almost
all countries in ASEAN is used over a long time
horizon. Second, multiple measures are used as
accounting quality metrics drawn from a common
time period and a common set of control variables
is conducted. Findings may be inconsistent with
prior studies which result from using different
metrics, drawing data from different time periods,
and using different control variables.