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Fair value estimates of investment property, corporate governance, and audit pricing: Evidence from the Hong Kong real estate industry Journal article
Tang, F.. Fair value estimates of investment property, corporate governance, and audit pricing: Evidence from the Hong Kong real estate industry[J]. Journal of Accounting in Emerging Economies, 2024, 14(4), 910-935.
Authors:  Tang, F.
Favorite | TC[WOS]:3 TC[Scopus]:2  IF:3.2/3.8 | Submit date：2023/08/30
Audit Pricing  Fair Value  Family Firms  Ifrs  Investment Property  
Fair value estimates of investment property, corporate governance and audit pricing: evidence from the Hong Kong real estate industry Journal article
Tang, Feng. Fair value estimates of investment property, corporate governance and audit pricing: evidence from the Hong Kong real estate industry[J]. Journal of Accounting in Emerging Economies, 2023, 709309.
Authors:  Tang, Feng
Favorite | TC[WOS]:3 TC[Scopus]:2  IF:3.2/3.8 | Submit date：2024/02/22
Audit Pricing  Fair Value  Family Firms  Ifrs  Investment Property  
Does Public Firms' Mandatory IFRS Reporting Crowd Out Private Firms' Capital Investment? Journal article
Jiancheng (Duncan), Liu, Wei, Shi, Cheng, Zeng, Guochang, Zhang. Does Public Firms' Mandatory IFRS Reporting Crowd Out Private Firms' Capital Investment?[J]. Journal of Accounting Research, 2023, 61(4), 1263-1312.
Authors:  Jiancheng (Duncan), Liu;  Wei, Shi;  Cheng, Zeng;  Guochang, Zhang
Favorite | TC[WOS]:3 TC[Scopus]:3  IF:4.9/7.2 | Submit date：2023/09/05
Capital Investment  Crowding Out  Ifrs  Investment Responsiveness  Private Firms  
How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions Journal article
Hongyan Sun, Chi Zhang, Jiahang Zhang, Xu Zhang. How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions[J]. ACCOUNTING FORUM, 2022, 48(1), 90-120.
Authors:  Hongyan Sun;  Chi Zhang;  Jiahang Zhang;  Xu Zhang
Adobe PDF | Favorite | TC[WOS]:2 TC[Scopus]:1  IF:2.8/4.0 | Submit date：2022/08/18
Ifrs Adoption  Tax Avoidance Distribution  Investor Protection  Tax Enforcement  
Differences in earnings management between firms using U.S. GAAP and IAS/IFRS Journal article
Chunhui Liu, Chun Yip Yuen, Lee J. Yao, Siew H. Chan. Differences in earnings management between firms using U.S. GAAP and IAS/IFRS[J]. Review of Accounting and Finance, 2015, 13(2), 134-155.
Authors:  Chunhui Liu;  Chun Yip Yuen;  Lee J. Yao;  Siew H. Chan
Favorite | TC[WOS]:19 TC[Scopus]:24  IF:3.6/2.5 | Submit date：2019/09/04
Earnings Management  Ifrs  German Evidence  Us Gaap  
The Impact of IFRS Adoption on Real Activities Manipulation: Evidence from China Journal article
Chan Lyu, Desmond C.Y. Yuen, Xu Zhang, Nini Zhang. The Impact of IFRS Adoption on Real Activities Manipulation: Evidence from China[J]. Journal of Applied Management Accounting Research, 2014, 12(2), 17-39.
Authors:  Chan Lyu;  Desmond C.Y. Yuen;  Xu Zhang;  Nini Zhang
Favorite |  | Submit date：2019/09/04
Ifrs Adoption  Real Activities Manipulation  Earnings Management  Abnormal Cash Flows  Ifrs In chIna  
The Impact of Regulatory Enforcement on Harmonization of Accounting Practices: Evidence from China Journal article
Jean J. Chen, Peng Cheng. The Impact of Regulatory Enforcement on Harmonization of Accounting Practices: Evidence from China[J]. Journal of Contemporary Accounting & Economics, 2007, 3(1), 58-71.
Authors:  Jean J. Chen;  Peng Cheng
Favorite | TC[Scopus]:0  IF:2.9/3.5 | Submit date：2019/09/02
Chinese Gaap  Ifrs  Earnings Difference  Harmonization