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Keywords: Consistency
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Journal Articles
Ownership concentration and accounting information consistency—evidence from Chinese listed companies
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2023) 31 (1): 86–113.
Published: 12 August 2022
...Shaojun Fan; Juan Chen; Hong Han Purpose The authors expand the connotation of the research on the accounting information quality characteristics, provide empirical evidence for the factors of consistency and also help to deepen further their understanding of the economic consequences of ownership...
