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On extensions of probabilistic profit budgets

Hayya, Jack C.; Copeland, Ronald M.; Chan, K. Hung - In: Decision sciences : DS 6 (1975), pp. 106-119

Persistent link: https://www.econbiz.de/10002758198

A note on trend removal methods : the case of polynomial regression versus variate differencing

Chan, K. Hung; Hayya, Jack C.; Ord, J. Keith - In: Econometrica : journal of the Econometric Society, an … 45 (1977) 3, pp. 737-744

Persistent link: https://www.econbiz.de/10001986213

Spectral analysis in business forecasting : the Wiener-Kolmogorov method

Chan, K. Hung; Hayya, Jack C. - In: Decision sciences : DS 9 (1978) 4, pp. 700-711

Persistent link: https://www.econbiz.de/10001986218

Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy

Chan, K. Hung; Lin, Kenny Z.; Mo, Phyllis L.L. - In: Journal of Accounting and Economics 50 (2010) 1, pp. 58-73

We investigate whether a departure from a tax-based accounting system toward the adoption of International Financial Reporting Standards encourages tax noncompliance. We also examine whether such a departure, which weakens book-tax conformity, affects the informativeness of book-tax differences...

Persistent link: https://www.econbiz.de/10008620153

Auditing Standards in China--A Comparative Analysis with Relevant International Standards and Guidelines

Lin, Kenny Z.; Chan, K. Hung - In: The International Journal of Accounting 35 (2000) 4, pp. 559-577

Persistent link: https://www.econbiz.de/10005331428

Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy

Chan, K. Hung; Lin, Kenny Z.; Mo, Phyllis L.L. - In: Journal of accounting & economics 50 (2010) 1, pp. 58-74

Persistent link: https://www.econbiz.de/10008400422

An Exploratory Study of Personal Tax Ethics in Hong Kong

Ho, Daniel; Wong, Brossa - In: The International tax journal 32 (2006) 2, pp. 31-43

Persistent link: https://www.econbiz.de/10007280944

Assurance of functionality of tax in the e-business world: The Hong Kong experience

Ho, Daniel; Mak, Aldous; Wong, Brossa - In: Managerial auditing journal 16 (2001) 6, pp. 339-346

Persistent link: https://www.econbiz.de/10006977673

The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing-economy framework

Lin, Kenny Z. - In: The International Journal of Accounting 41 (2006) 2, pp. 163-175

Persistent link: https://www.econbiz.de/10005396605

Auditing Standards in China-A Comparative Analysis with Relevant International Standards and Guidelines

Lin, Kenny Z.; Chan, K.Hung - In: The international journal of accounting : TIJA 35 (2000) 4, pp. 559-580

Persistent link: https://www.econbiz.de/10006622297