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Keywords: G33
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Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2024) 26 (3): 354–384.
Published: 01 July 2024
.... The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Ownership Default risk Japan Corporate governance Firm performance G01 G32 G33 G34 G38 Second, the expanding literature investigates the impact of institutional (Suto...
Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2023) 25 (1): 23–53.
Published: 03 August 2022
... Litigation Regulation Taxation C24 C34 G33 M41 We examine conditional conservatism [1] – an important attribute of financial reporting quality – in a large sample of US firms that experience financial distress and go bankrupt relative to non-stressed non-bankrupt firms [2] . Conditional...
Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2022) 24 (3): 359–390.
Published: 10 June 2022
...://creativecommons.org/licences/by/4.0/legalcode Bankruptcy courts Bankruptcy mechanism Credit spread Resolution of bond defaults G10 G33 K10 The law and its enforcement are important determinants of financial development (La Porta, Lopez-de-Silanes, Shleifer, & Vishny, 1997 , 1998...
