Overseas listing and accounting conservatism: evidence from Chinese H-share companies
Article
Article Title | Overseas listing and accounting conservatism: evidence from Chinese H-share companies |
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ERA Journal ID | 19073 |
Article Category | Article |
Authors | Kung, Fan-Hua (Author), James, Kieran (Author) and Cheng, Chia-Ling (Author) |
Journal Title | Asian Review of Accounting |
Journal Citation | 19 (3), pp. 266-278 |
Number of Pages | 13 |
Year | 2011 |
Place of Publication | United Kingdom |
ISSN | 1321-7348 |
1758-8863 | |
Digital Object Identifier (DOI) | https://doi.org/10.1108/13217341111185164 |
Abstract | Purpose – The objective of this paper is to examine the incremental effects of overseas listing on earnings conservatism. In particular, it investigates whether mainland Chinese companies listed 'overseas' in Hong Kong exhibit a higher degree of earnings conservatism than companies without overseas-listing. |
Keywords | accounting conservatism; accounting regulation; Basu model; accounting; communism; earnings conservatism; earnings quality; Maoism; China |
ANZSRC Field of Research 2020 | 350208. Investment and risk management |
350199. Accounting, auditing and accountability not elsewhere classified | |
380110. International economics | |
Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
Byline Affiliations | Tamkang University, Taiwan |
School of Accounting, Economics and Finance | |
Fu Jen Catholic University, Taiwan | |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q0yyy/overseas-listing-and-accounting-conservatism-evidence-from-chinese-h-share-companies
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