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Journal Articles

Principles-based versus rules-based: accounting standards precision and financial restatements in China

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Shungen Luo, Fei Song
Journal: Asian Review of Accounting
Asian Review of Accounting (2022) 30 (4): 581–615.
https://doi.org/10.1108/ARA-09-2021-0177
Published: 13 September 2022
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Journal Articles

Principles-based accounting standards and the timeliness of annual reports: evidence from China

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Fei Song, Jianan Zhou
Journal: Asian Review of Accounting
Asian Review of Accounting (2021) 29 (3): 399–442.
https://doi.org/10.1108/ARA-07-2021-0120
Published: 04 August 2021
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