File Download
There are no files associated with this item.
Links for fulltext
(May Require Subscription)
- Publisher Website: 10.1108/01140581211258452
- Scopus: eid_2-s2.0-84930807919
- WOS: WOS:000212324700002
- Find via
Supplementary
- Citations:
- Appears in Collections:
Article: Reporting Incentives for Accounting Conservatism, Evidence from Asset and Equity Tunneling
Title | Reporting Incentives for Accounting Conservatism, Evidence from Asset and Equity Tunneling |
---|---|
Authors | |
Keywords | Accounting Connected transactions Conservatism Controlling shareholders Hong Kong Tunnelling |
Issue Date | 2012 |
Citation | Pacific Accounting Review, 2012, v. 24 n. 2, p. 138-160 How to Cite? |
Persistent Identifier | http://hdl.handle.net/10722/191527 |
ISSN | 2023 Impact Factor: 2.1 2023 SCImago Journal Rankings: 0.436 |
ISI Accession Number ID |
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Lau, AH | en_US |
dc.contributor.author | Zheng, L | en_US |
dc.contributor.author | Xie, Y | en_US |
dc.date.accessioned | 2013-10-15T07:07:52Z | - |
dc.date.available | 2013-10-15T07:07:52Z | - |
dc.date.issued | 2012 | en_US |
dc.identifier.citation | Pacific Accounting Review, 2012, v. 24 n. 2, p. 138-160 | en_US |
dc.identifier.issn | 0114-0582 | - |
dc.identifier.uri | http://hdl.handle.net/10722/191527 | - |
dc.language | eng | en_US |
dc.relation.ispartof | Pacific Accounting Review | en_US |
dc.subject | Accounting | - |
dc.subject | Connected transactions | - |
dc.subject | Conservatism | - |
dc.subject | Controlling shareholders | - |
dc.subject | Hong Kong | - |
dc.subject | Tunnelling | - |
dc.title | Reporting Incentives for Accounting Conservatism, Evidence from Asset and Equity Tunneling | en_US |
dc.type | Article | en_US |
dc.identifier.email | Lau, AH: ahlau@business.hku.hk | en_US |
dc.identifier.authority | Lau, AH=rp01072 | en_US |
dc.identifier.doi | 10.1108/01140581211258452 | - |
dc.identifier.scopus | eid_2-s2.0-84930807919 | - |
dc.identifier.hkuros | 225536 | en_US |
dc.identifier.volume | 24 | en_US |
dc.identifier.issue | 2 | en_US |
dc.identifier.spage | 138 | en_US |
dc.identifier.epage | 160 | en_US |
dc.identifier.isi | WOS:000212324700002 | - |
dc.identifier.issnl | 0114-0582 | - |