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Keywords: Accounting standards precision
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Journal Articles
Principles-based versus rules-based: accounting standards precision and financial restatements in China
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2022) 30 (4): 581–615.
Published: 13 September 2022
...Shungen Luo; Fei Song Purpose This study tests the effect of accounting standards precision on financial restatements and the influence of accounting standards precision on different types of restatements (including errors and irregularities). What is more, the heterogeneity between accounting...
