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Journal Articles (10)
Silence is golden? Evidence from disclosing related-party transactions in China
Journal of Accounting and Public Policy (2016)
The significance and the manipulative nature of related-party transactions (RPTs) render transparent disclosure necessary and relevant for investors who infer ...
Are related-party sales value-adding or value-destroying? Evidence from China
Journal of International Financial Management & Accounting (2015)
Prior literature provides mixed and relatively little evidence on the economic consequences of related-party transactions. We examine a hitherto underexplored ...
An empirical analysis of the changes in tax audit focus ...
Journal of International Accounting, Auditing and Taxation (2015)
International transfer pricing is an important financial management mechanism allowing multinational corporations to maneuver funds internationally. The manipulation of reported ...