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Keywords: Accounting regulation
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Journal Articles
Overseas listing and accounting conservatism: evidence from Chinese H‐share companies
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2011) 19 (3): 266–278.
Published: 20 September 2011
... that expanded in a timely manner the number of state owned enterprises (SOEs) listed overseas. Accounting conservatism Accounting regulation Basu model Accounting Communism Earnings conservatism Earnings quality Maoism China © Emerald Group Publishing Limited 2011 Kieran James can...
