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

Neo-Transitional Economics

ISBN: 978-1-78441-682-9, eISBN: 978-1-78441-681-2

ISSN: 1569-3767

Publication date: 4 March 2015

Abstract

This study is a high impact study considering that China plays a significant role in today’s globalised economy. This study is unique as it the first, that we are aware of, to compare real earnings activities against accrual-based earnings management in pre- and post-IFRS adoption periods within the Chinese and Hong Kong financial reporting environments, distinguishing between cross-listed and non-cross-listed firms.

Keywords

Acknowledgements

Acknowledgements

We wish to thank Abu Shiraz Abdul-Rahaman of Haskayne School of Business, University of Calgary; Marcia Annisette of Schulich School of Business, York University, Canada and Sailesh Tanna of Coventry University Business School for their supports and suggestions which have improved the current version of the paper.

Citation

Nnadi, M., Omoteso, K. and Yu, Y. (2015), "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", Neo-Transitional Economics (International Finance Review, Vol. 16), Emerald Group Publishing Limited, pp. 245-276. https://doi.org/10.1108/S1569-376720150000016011

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Emerald Group Publishing Limited

Copyright © 2015 Emerald Group Publishing Limited

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