...Ricky Chung; Lyndie Bayne; Jacqueline Birt Purpose This study investigates the impact of environmental, social and governance (ESG) disclosure on firm financial performance under a mandatory disclosure regime in Hong Kong. Design/methodology/approach The authors examine the largest 109 firms...

... methodological shortcomings in the prior harmonisation literature through the introduction of two newly developed significance assessment methodologies. Design/methodology/approach The influence of the mandatory IFRS adoption in Australia (AUS), Hong Kong (HK) and the UK on deferred taxation (DT...

... scheme and consistency in the final marks. © Emerald Group Publishing Limited 2009 Accounting Accounting education Hong Kong The end of semester final grades and percentages of both subjects are as follows: High distinction (HD) – 80+per cent. Distinction (D)    – 70‐79...

... (measured as incremental value‐relevance for listed companies in the UK, Hong Kong and Singapore). These countries had different approaches to harmonization leading up to IFRS adoption. Design/methodology/approach This study is based on secondary data from financial statements and share market databases...

... Emerald Group Publishing Limited 2008 Auditors Financial risk Modelling Audit reports Hong Kong This paper aims to provide an empirical study on the effects of CPA certification, auditors' rank and gender on the perceptions of reasonable assurance and effectiveness of the audit risk...