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Keywords: Bright-line regulation
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Journal Articles
The spillover effects of a bright-line regulation: evidence from China
Available to Purchase
International Journal of Accounting and Information Management (2020) 28 (1): 22–44.
Published: 08 January 2020
... of bright-line regulations in general and analysts of the Chinese capital market in particular. Originality/value This is the first empirical report that bright-line disclosure regulations affected the financial reporting behavior of firms that were not directly subject to the bright-line tests. China...
