Reporting incentives for accounting conservatism, evidence from asset and equity tunnelling

Author(s)

Dr. XIE Yuying, Sabrina

Date Issued

2012

Journal

Pacific Accounting Review

ISSN

0114-0582

Citation

Pacific Accounting Review, 2012, vol. 24(2), pp. 138-160.

DOI

10.1108/01140581211258452

URI

http://hdl.handle.net/20.500.11861/4217

Description

Highly Commended Paper Award Winner at the Emerald Literati Network Awards for Excellence 2013

Type

Peer Reviewed Journal Article

Abstract

The purpose of this study is to investigate reporting incentives for accounting conservatism in the context of asset and equity tunnelling and to provide empirical evidence that accounting conservatism can be reported for opportunistic reasons rather than efficiency reasons.

Availability at HKSYU Library