Accounting Quality and Cross listing in Post-IFRSs period: Evidence from China

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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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Bibliographic Details
Main Author:	SHEN, Zhangheng
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2010
Online Access:	https://eprints.nottingham.ac.uk/23954/

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