Kung, Fan-Hua; James, Kieran; Cheng, Chia-Ling - In: Asian Review of Accounting 19 (2011) October, pp. 266-278
Purpose – The objective of this paper is to examine the incremental effects of overseas listing on earnings conservatism. In particular, it investigates whether mainland Chinese companies listed “overseas” in Hong Kong exhibit a higher degree of earnings conservatism than companies without...
