Are offshore firms less conservative in financial reporting? International evidence
Author:
Affiliation:
1. Department of Accountancy; City University of Hong Kong; Kowloon Tong Hong Kong
2. School of Accounting and Finance; University of Waterloo; Waterloo ON Canada
3. Telfer School of Management; University of Ottawa; Ottawa ON Canada
Funder
General Research Fund
Hong Kong SAR Government
Publisher
Wiley
Subject
Finance,Business, Management and Accounting (miscellaneous),Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/jifm.12077/fullpdf
Reference53 articles.
1. The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs;Ahmed;The Accounting Review,2002
2. Accounting conservatism and board of director characteristics: An empirical analysis;Ahmed;Journal of Accounting and Economics,2007
3. Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence;Atwood;The Accounting Review,2012
4. The Impact and Importance of Mandatory Adoption of International Financial Reporting Standards in Europe;Aubert;Journal of International Financial Management and Accounting,2011
5. Bailey , W. Liu , X. 2014 Incorporation in Offshore Financial Centers: Naughty or Nice? https://doi.org/10.2139/ssrn.2357074
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