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Tax effects of book-tax conformity, financial reporting incentives, and firm size
Chan, K. Hung; Lin, Kenny Z.; Tang, Feng - In: Journal of international accounting research 12 (2013) 2, pp. 1-25
Persistent link: https://www.econbiz.de/10010225839
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Government ownership, accounting-based regulations, and the pursuit of favorable audit opinions : evidence from China
Chan, K. Hung; Lin, Kenny Z.; Wang, Ray R. - In: Auditing : a journal of practice & theory 31 (2012) 4, pp. 47-64
Persistent link: https://www.econbiz.de/10009682066
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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. 58-73
Persistent link: https://www.econbiz.de/10008933228
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Does IFRS convergence improve earnings informativeness? : an analysis from the book-tax tradeoff perspective
Chan, K. Hung; Lin, Kenny Z.; Mo, Phyllis L. L.; Wong, … - In: Accounting and business research 53 (2023) 2, pp. 158-184
Persistent link: https://www.econbiz.de/10013484691
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Forecasting of seasonal and cyclical financial variables : the Wiener-Kolmogorov method vs. the Box-Jenkins method
Chan, K. Hung - In: Advances in financial planning and forecasting 2 (1987), pp. 103-118
Persistent link: https://www.econbiz.de/10001110088
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The impact of firm characteristics on book-tax-conforming and book-tax-difference audit adjustment
Chan, K. Hung; Mo, Phyllis L. L. - In: The journal of the American Taxation Association : a … 24 (2002) 2, pp. 18-34
Persistent link: https://www.econbiz.de/10001751049
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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
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Aggregate quasi rents and auditor independence : evidence from audit firm mergers in China
Chan, K. Hung; Wu, Donghui - In: Contemporary accounting research : a journal of the … 28 (2011) 1, pp. 175-213
Persistent link: https://www.econbiz.de/10009126038
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Government ownership, corporate governance and tax aggressiveness : evidence from China
Chan, K. Hung; Mo, Phyllis L. L.; Zhou, Amy Y. - In: Accounting and finance : journal of the Accounting … 53 (2013) 4, pp. 1029-1051
Persistent link: https://www.econbiz.de/10010240278
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An empirical analysis of the changes in tax audit focus on international transfer pricing
Chan, K. Hung; Lo, Agnes W. Y.; Mo, Phyllis L. L. - In: Journal of international accounting auditing & taxation 24 (2015), pp. 94-104
Persistent link: https://www.econbiz.de/10011284236