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Does regulatory environment affect earnings management in transitional economies? : an empirical examination of the financial reporting quality of cross-listed firms of China and Hong Kong

Nnadi, Matthias; Omoteso, Kamil; Yu, Yi - In: Neo-transitional economics, (pp. 245-276). 2015

Persistent link: https://www.econbiz.de/10010511406

Does Regulatory Environment affect Earnings Management in Transitional Economies? An Empirical Examination of the Financial Reporting Quality of Cross-Listed Firms of China and Hong Kong

Nnadi, Matthias; Omoteso, Kamil; Yu, Yi - In: Neo-transitional economics, (pp. 245-276). 2015

This paper provides evidence on the impact of regulatory environment on financial reporting quality of transitional economies. This study compares the financial reporting quality of Hong Kong firms which are cross-listed in mainland China with those of Hong Kong firms cross-listed in China using...

Persistent link: https://www.econbiz.de/10015367055