Kung, Fan‐Hua (Alex); Ting, Chih‐Wen; James, Kieran - In: Asian Review of Accounting 16 (2008) 2, 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...