南華大學機構典藏系統:Item 987654321/23487
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    题名: Accounting conservatism in Greater China: the influence of institutions and incentives
    作者: 丁誌魰;Ting, Chih-Wen;Kung, Fan‐Hua (Alex);James, Kieran
    貢獻者: 旅遊管理學系
    关键词: Accounting;Financial reporting;China
    日期: 2008
    上传时间: 2015-09-18 17:14:13 (UTC+8)
    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 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 economy 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.
    關聯: Asian Review of Accounting
    Vol.16, No.2
    pp.134-148
    显示于类别:[旅遊管理學系(旅遊管理碩士班)] 期刊論文

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