教師資料查詢 | 類別: 期刊論文 | 教師: 孔繁華 Fan-hua Kung (瀏覽個人網頁)

標題:Accounting Conservatism in Greater China: The Influence of Institutions and Incentives
學年96
學期2
出版(發表)日期2008/06/01
作品名稱Accounting Conservatism in Greater China: The Influence of Institutions and Incentives
作品名稱(其他語言)
著者Kung, Fan-hua; Ting, Chih-wen; James, Kieran
單位淡江大學會計學系
出版者Bingley: Emerald Group Publishing Ltd.
著錄名稱、卷期、頁數Asian Review of Accounting 16(2), pp.134-148
摘要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.
關鍵字Conditional Accounting conservatism;Financial reporting quality;Greater China
語言英文
ISSN1321-7348
期刊性質國外
收錄於
產學合作
通訊作者James, Kieran
審稿制度
國別英國
公開徵稿
出版型式紙本
相關連結
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