Accounting conservatism as a strategy to deter entry : evidence from China's Negative List System
Zehua Xiao, Yitong Zhao
| Year of publication: |
2024
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|---|---|
| Authors: | Xiao, Zehua ; Zhao, Yitong |
| Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier Science, ISSN 1057-5219, ZDB-ID 2029229-6. - Vol. 93.2024, Art.-No. 103143, p. 1-19
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| Subject: | Accounting conservatism | Deregulation | Deterring of entry | China | Markteintritt | Market entry | Deregulierung | Rechnungswesen | Accounting | Konservatismus | Conservatism | Bilanzpolitik | Accounting policy |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.irfa.2024.103143 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014543480