Please use this identifier to cite or link to this item:
http://hdl.handle.net/20.500.11861/4217
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Dr. XIE Yuying, Sabrina | en_US |
dc.contributor.author | Zheng, Liu | en_US |
dc.contributor.author | Lau, H. L. Amy | en_US |
dc.date.accessioned | 2017-07-14T02:03:04Z | - |
dc.date.available | 2017-07-14T02:03:04Z | - |
dc.date.issued | 2012 | - |
dc.identifier.citation | Pacific Accounting Review, 2012, vol. 24(2), pp. 138-160. | en_US |
dc.identifier.issn | 0114-0582 | - |
dc.identifier.uri | http://hdl.handle.net/20.500.11861/4217 | - |
dc.description | Highly Commended Paper Award Winner at the Emerald Literati Network Awards for Excellence 2013 | en_US |
dc.description.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. | en_US |
dc.language.iso | en | en_US |
dc.relation.ispartof | Pacific Accounting Review | en_US |
dc.title | Reporting incentives for accounting conservatism, evidence from asset and equity tunnelling | en_US |
dc.type | Peer Reviewed Journal Article | en_US |
dc.identifier.doi | 10.1108/01140581211258452 | - |
crisitem.author.dept | Department of Accounting | - |
item.fulltext | No Fulltext | - |
Appears in Collections: | Accounting - Publication |
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