Fan-Hua (Alex) Kung; Ting, Chih-Wen; James, Kieran - In: Asian Review of Accounting 16 (2008) July, pp. 134-148
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...