JOURNAL OF BEIJING UNIVERSITY OF AERONAUTICS AND A ›› 2009, Vol. 22 ›› Issue (1): 11-13.

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A Comparison of Financial Reports' Conservatism between Hong Kang and the Mainland Stock Markets

ZHAO Ying, HU Wei-jie   

  1. School of Economics and Management, Beijing University of Aeronautics and Astronautics, Beijing 100191, China
  • Received:2007-10-10 Online:2009-03-25 Published:2010-05-11

Abstract:

This paper investigates the differences of financial reports' conservatism betwe en Hong Kang and the Chinese Mainland markets. We measure accounting conservatis m with Basu conservatism model. The study results do not find significant differ ence in the conservatism, using data of financial reports of cross-listed firms in Hong Kong and Chinese A-share markets.

Key words: cross-listed firms, accounting conservatism, regulation environment

CLC Number: