English  |  正體中文  |  简体中文  |  Items with full text/Total items : 49287/83828 (59%)
Visitors : 7150394      Online Users : 70
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/64127


    Title: Accounting Conservatism in Greater China: The Influence of Institutions and Incentives
    Authors: Kung, Fan-hua;Ting, Chih-wen;James, Kieran
    Contributors: 淡江大學會計學系
    Keywords: Conditional Accounting conservatism;Financial reporting quality;Greater China
    Date: 2008-06
    Issue Date: 2013-05-31 11:37:37 (UTC+8)
    Publisher: Bingley: Emerald Group Publishing Ltd.
    Abstract: Purpose
    The aim of the research is to use variations in measured accounting conservatism to gain a deeper understanding about the reporting incentives created by a country’s institutional structure.
    Design/methodology/approach Geographic proximity, cultural affinity and integrated economic relations provide Greater China with a unique setting for studying cross-country differences in
    institutional characteristics which affect the demand for accounting conservatism. Ball and Shivakumar (2005) contend that the economic role of conditional conservatism is
    an important attribute of financial reporting quality because it improves the efficiency of contracting, reduces information asymmetry and improves corporate governance.
    Findings
    The empirical results indicate that Hong Kong is the most conservative economy, followed by Taiwan and China, implying that the legal/judicial system, regulatory environment and political conomy of different countries are the pivotal forces which drive accounting conservatism. Overall, the evidence suggests that a country’s institutional structures interact strongly with reporting incentives in determining accounting conservatism.
    Originality/value
    This research examines cross-country differences in financial reporting quality by contrasting the influence of country-specific institutional factors on financial reporting incentives for conservative accounting practices. It is expected that this research will have important policy implication.
    Relation: Asian Review of Accounting 16(2), pp.134-148
    DOI: 10.1108/13217340810889933
    Appears in Collections:[會計學系暨研究所] 期刊論文

    Files in This Item:

    File SizeFormat
    index.html0KbHTML139View/Open

    All items in 機構典藏 are protected by copyright, with all rights reserved.


    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - Feedback