Please use this identifier to cite or link to this item:
http://hdl.handle.net/20.500.11861/4217| Title: | Reporting incentives for accounting conservatism, evidence from asset and equity tunnelling |
| Authors: | Dr. XIE Yuying, Sabrina Zheng, Liu Lau, H. L. Amy |
| Issue Date: | 2012 |
| Source: | Pacific Accounting Review, 2012, vol. 24(2), pp. 138-160. |
| Journal: | Pacific Accounting Review |
| 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. |
| Description: | Highly Commended Paper Award Winner at the Emerald Literati Network Awards for Excellence 2013 |
| Type: | Peer Reviewed Journal Article |
| URI: | http://hdl.handle.net/20.500.11861/4217 |
| ISSN: | 0114-0582 |
| DOI: | 10.1108/01140581211258452 |
| Appears in Collections: | Accounting - Publication |
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