Accounting conservatism, ultimate ownership and investment efficiency
Year of publication: |
2012
|
---|---|
Authors: | Xu, Xiaodong ; Wang, Xia ; Han, Nina |
Published in: |
China Finance Review International. - Emerald Group Publishing Limited, ISSN 2044-1401, ZDB-ID 2589380-4. - Vol. 2.2012, 1, p. 53-77
|
Publisher: |
Emerald Group Publishing Limited |
Subject: | Accounting conservatism | Investments | Information asymmetry | Agency cost | Cost of capital | Ultimate ownership |
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