Please use this identifier to cite or link to this item: http://hdl.handle.net/20.500.11861/4217
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dc.contributor.authorDr. XIE Yuying, Sabrinaen_US
dc.contributor.authorZheng, Liuen_US
dc.contributor.authorLau, H. L. Amyen_US
dc.date.accessioned2017-07-14T02:03:04Z-
dc.date.available2017-07-14T02:03:04Z-
dc.date.issued2012-
dc.identifier.citationPacific Accounting Review, 2012, vol. 24(2), pp. 138-160.en_US
dc.identifier.issn0114-0582-
dc.identifier.urihttp://hdl.handle.net/20.500.11861/4217-
dc.descriptionHighly Commended Paper Award Winner at the Emerald Literati Network Awards for Excellence 2013en_US
dc.description.abstractThe 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.en_US
dc.language.isoenen_US
dc.relation.ispartofPacific Accounting Reviewen_US
dc.titleReporting incentives for accounting conservatism, evidence from asset and equity tunnellingen_US
dc.typePeer Reviewed Journal Articleen_US
dc.identifier.doi10.1108/01140581211258452-
crisitem.author.deptDepartment of Accounting-
item.fulltextNo Fulltext-
Appears in Collections:Accounting - Publication
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