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Journal Articles

Sales order backlog and corporate cash holdings

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Kailing Deng, Linda Nichols, Li Sun
Journal: Asian Review of Accounting
Asian Review of Accounting (2020) 28 (3): 351–371.
https://doi.org/10.1108/ARA-08-2019-0147
Published: 07 May 2020
... the importance of order backlog. 08 08 2019 26 12 2019 26 02 2020 24 03 2020 Sales order backlog Corporate cash holdings Corporate governance Leading indicator G30 G39 M40 M49 Despite the obvious importance and implications of sales order backlog...
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Journal Articles

Revisiting conditional accounting conservatism in state-controlled firms

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Wilson Li, Tina He, Andrew Marshall, Gordon Tang
Journal: Asian Review of Accounting
Asian Review of Accounting (2017) 25 (4): 486–501.
https://doi.org/10.1108/ARA-07-2016-0077
Published: 04 December 2017
... the paper. Leverage Conditional accounting conservatism Equity demand High control State-controlled firms G30 G32 M41 The existing literature documents that Chinese state-owned firms do not have significant levels of conditional accounting conservatism [1] (conditional conservatism...
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