Accounting reforms and conservatism in earnings: Empirical evidence from listed Chinese companies

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作者信息关键词期刊信息基础信息归属信息摘要

成果类型：

期刊论文

作者：

Sihai Li;Huiying Wu*;Jian Zhang;Parmod Chand

通讯作者：

Huiying Wu

作者机构：

[Sihai Li] School of Accounting, Zhongnan University of Economics and Law, Wuhan, 182# Nanhu Avenue, East Lake High-Tech Development Zone, 430073, China

[Huiying Wu] School of Business, University of Western Sydney, Sydney, Locked Bag 1797, Penrith South DC, NSW 2751, Australia

[Jian Zhang] School of Management, University of South China, Hengyang, No. 28 West Changsheng Road, 421001, China

[Parmod Chand] Department of Accounting and Corporate Governance, Macquarie University, Sydney, North Ryde, 2109, NSW, Australia

通讯机构：

[Huiying Wu] S

School of Business, University of Western Sydney, Sydney, Locked Bag 1797, Penrith South DC, NSW 2751, Australia

语种：

英文

关键词：

Accounting convergence;Accounting reforms;China;Conservatism in earnings;Legal protection for investors

期刊：

Journal of International Accounting, Auditing and Taxation

ISSN：

1061-9518

年：

2018

卷：

页码：

32-44

DOI：

10.1016/j.intaccaudtax.2017.12.004

机构署名：

本校为其他机构

院系归属：

管理学院

摘要：

We examine the effects of the two major accounting reforms of 2001 and 2007 in China on conservatism in earnings using a variety of measures to ascertain the existence of conservatism and to gauge its degree. Our results provide evidence of different levels of conservatism in financial reporting in China during the period under investigation. We suggest that conservatism has generally existed in financial reporting in China since the 1998 accounting reform. However, the effects of the two accounting reforms on conservatism in earnings vary. Spe...

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Accounting reforms and conservatism in earnings: Empirical evidence from listed Chinese companies

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