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Chan, K. Hung
35
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4
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1
Does IFRS convergence improve earnings informativeness? : an analysis from the book-tax tradeoff perspective
Chan, K. Hung
;
Lin, Kenny Z.
;
Mo, Phyllis L. L.
;
Wong, …
- In:
Accounting and business research
53
(
2023
)
2
,
pp. 158-184
Persistent link: https://www.econbiz.de/10013484691
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2
An empirical analysis of the changes in tax audit focus on international transfer pricing
Chan, K. Hung
;
Lo, Agnes W. Y.
;
Mo, Phyllis L. L.
- In:
Journal of international accounting auditing & taxation
24
(
2015
),
pp. 94-104
Persistent link: https://www.econbiz.de/10011284236
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3
Government ownership, corporate governance and tax aggressiveness : evidence from China
Chan, K. Hung
;
Mo, Phyllis L. L.
;
Zhou, Amy Y.
- In:
Accounting and finance : journal of the Accounting …
53
(
2013
)
4
,
pp. 1029-1051
Persistent link: https://www.econbiz.de/10010240278
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4
Determinants and implications of long audit reporting lags : evidence from China
Chan, K. Hung
;
Luo, Vivian Wei
;
Mo, Phyllis L. L.
- In:
Accounting and business research : a research quarterly …
46
(
2016
)
2
,
pp. 145-166
Persistent link: https://www.econbiz.de/10011558678
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5
The impact of firm characteristics on book-tax-conforming and book-tax-difference audit adjustment
Chan, K. Hung
;
Mo, Phyllis L. L.
- In:
The journal of the American Taxation Association : a …
24
(
2002
)
2
,
pp. 18-34
Persistent link: https://www.econbiz.de/10001751049
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6
The impact of government ownership and institutions on the reporting behavior of local auditors in China
Chan, K. Hung
;
Lin, Kenny Z.
;
Wong, Brossa
- In:
Journal of international accounting research
9
(
2010
)
2
,
pp. 1-20
Persistent link: https://www.econbiz.de/10008746972
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7
Tax effects of book-tax conformity, financial reporting incentives, and firm size
Chan, K. Hung
;
Lin, Kenny Z.
;
Tang, Feng
- In:
Journal of international accounting research
12
(
2013
)
2
,
pp. 1-25
Persistent link: https://www.econbiz.de/10010225839
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8
Government ownership, accounting-based regulations, and the pursuit of favorable audit opinions : evidence from China
Chan, K. Hung
;
Lin, Kenny Z.
;
Wang, Ray R.
- In:
Auditing : a journal of practice & theory
31
(
2012
)
4
,
pp. 47-64
Persistent link: https://www.econbiz.de/10009682066
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9
Managerial autonomy and tax compliance : an empirical study on international transfer pricing
Chan, K. Hung
;
Lo, Agnes W. Y.
;
Mo, Phyllis Lai Lan
- In:
The journal of the American Taxation Association : a …
28
(
2006
)
2
,
pp. 1-22
Persistent link: https://www.econbiz.de/10003421892
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10
A note on trend removal methods : the case of polynomial regression versus variate differencing
Chan, K. Hung
;
Hayya, Jack C.
;
Ord, J. Keith
- In:
Econometrica : journal of the Econometric Society, an …
45
(
1977
)
3
,
pp. 737-744
Persistent link: https://www.econbiz.de/10001986213
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