Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/187604
Authors: 
Xu, Jingjing
Lu, Changjiang
Year of Publication: 
2008
Citation: 
[Journal:] China Journal of Accounting Research [ISSN:] 1755-3091 [Volume:] 1 [Year:] 2008 [Pages:] 11-29
Abstract: 
This paper investigates the factors affecting the conservatism of accounting reports at the market-level and firm-level. At the market-level, law and institutional factors explain conservatism, while at the firm-level contracting is the driver. We predict and observe that while both levels jointly affect conservatism, it is firm-level factors that play a dominant role. The conclusion suggests that it is more effective to improve the quality of accounting reports by motivating the firm's own demand rather than through listing in a developed capital market.
Subjects: 
Accounting Conservatism
market-level
firm-level
A-share companies
H-share companies
red chip companies, China, Hong Kong
Persistent Identifier of the first edition: 
Creative Commons License: 
https://creativecommons.org/licenses/by-nc-nd/3.0/
Document Type: 
Article

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