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Keywords: Interest alignment effect
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Journal Articles
The impact of equity incentive plans (EIPs) on accounting conservatism in listed Chinese firms
Available to Purchase
Journal of Applied Accounting Research (2021) 22 (1): 50–71.
Published: 13 October 2020
... 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Accounting conservatism Equity incentives Information asymmetry Interest alignment effect Managerial power effect China Having been widely adopted in developed countries, equity...
