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Keywords: State-controlled firms
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Journal Articles
Revisiting conditional accounting conservatism in state-controlled firms
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2017) 25 (4): 486–501.
Published: 04 December 2017
...Wilson Li; Tina He; Andrew Marshall; Gordon Tang Purpose The purpose of this paper is to explore the demand for conditional accounting conservatism from equity shareholders in state-controlled firms. Design/methodology/approach This study presents empirical investigation of firms listed...
