Accounting Quality and Cross listing in Post-IFRSs period: Evidence from China
This study compares the China mainland cross listed firms with Hong Kong-domiciled firms and examines whether cross listed firms exhibit similar accounting quality as Hong Kong-domiciled firms. The empirical results indicate that cross listed firms have more earning smoothing, greater tendency to ma...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2010
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| Online Access: | https://eprints.nottingham.ac.uk/23954/ |