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Article: Reporting Incentives for Accounting Conservatism, Evidence from Asset and Equity Tunneling

TitleReporting Incentives for Accounting Conservatism, Evidence from Asset and Equity Tunneling
Authors
Lau, AHZheng, LXie, Y
KeywordsAccounting
Connected transactions
Conservatism
Controlling shareholders
Hong Kong
Tunnelling
Issue Date2012
Citation
Pacific Accounting Review, 2012, v. 24 n. 2, p. 138-160 How to Cite?
DOI: http://dx.doi.org/10.1108/01140581211258452
Persistent Identifierhttp://hdl.handle.net/10722/191527
ISSN
0114-0582
2020 SCImago Journal Rankings: 0.318
ISI Accession Number ID
WOS:000212324700002

 

DC FieldValueLanguage
dc.contributor.authorLau, AHen_US
dc.contributor.authorZheng, Len_US
dc.contributor.authorXie, Yen_US
dc.date.accessioned2013-10-15T07:07:52Z-
dc.date.available2013-10-15T07:07:52Z-
dc.date.issued2012en_US
dc.identifier.citationPacific Accounting Review, 2012, v. 24 n. 2, p. 138-160en_US
dc.identifier.issn0114-0582-
dc.identifier.urihttp://hdl.handle.net/10722/191527-
dc.languageengen_US
dc.relation.ispartofPacific Accounting Reviewen_US
dc.subjectAccounting-
dc.subjectConnected transactions-
dc.subjectConservatism-
dc.subjectControlling shareholders-
dc.subjectHong Kong-
dc.subjectTunnelling-
dc.titleReporting Incentives for Accounting Conservatism, Evidence from Asset and Equity Tunnelingen_US
dc.typeArticleen_US
dc.identifier.emailLau, AH: ahlau@business.hku.hken_US
dc.identifier.authorityLau, AH=rp01072en_US
dc.identifier.doi10.1108/01140581211258452-
dc.identifier.scopuseid_2-s2.0-84930807919-
dc.identifier.hkuros225536en_US
dc.identifier.volume24en_US
dc.identifier.issue2en_US
dc.identifier.spage138en_US
dc.identifier.epage160en_US
dc.identifier.isiWOS:000212324700002-
dc.identifier.issnl0114-0582-

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