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:Overseas Listing and Accounting Conservatism: Evidence from Chinese H-share Companies
學年100
學期1
出版(發表)日期2011/09/20
作品名稱Overseas Listing and Accounting Conservatism: Evidence from Chinese H-share Companies
作品名稱(其他語言)
著者Kung, Fan-Hua; James, Kieran; Cheng, Chia-Ling
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,19(3),p.266-278
摘要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 overseas-listing.

Design/methodology/approach – The paper employs the concept of “conditional conservatism” and adopts Basu’s (1997) conservatism model, examining data for Chinese companies overseas listed on the Stock Exchange of Hong Kong as H-shares, to test hypothesis concerned with the difference in the speed with which economic gains and losses are captured in accounting earnings.

Findings – The empirical findings indicate that both overseas-listed and China-only-listed Chinese companies demonstrate a minimal degree of earnings conservatism in the earlier sample sub-period. However, companies listed overseas provide a higher degree of earnings conservatism overall. Furthermore, this conservatism becomes statistically significant in the 2006 to 2008 sub-period.

Originality/value – The evidence in this study shows that differences in earnings conservatism arise from differential information demands and differential regulations. Hence the findings have direct policy implications for the regulatory agencies in China and Vietnam and in the ex-communist countries further afield such as Russia, the former Soviet Union, and Eastern Europe.
關鍵字Accounting conservatism;Accounting regulation;Basu model;Accounting;Communism;Earnings conservatism;Earnings quality;Maoism;China
語言英文
ISSN1321-7348
期刊性質國外
收錄於ESCI;
產學合作
通訊作者
審稿制度
國別英國
公開徵稿
出版型式,紙本
相關連結
SDGs
  • 尊嚴就業與經濟發展,產業創新與基礎設施
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