Association between borrower and lender state ownership and accounting conservatism
Year of publication: |
2010
|
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Authors: | Chen, Hanwen ; Chen, Jeff Zeyun ; Lobo, Gerald J. ; Wang, Yanyan |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 48.2010, 5, p. 973-1014
|
Subject: | Kreditgeschäft | Bank lending | Bilanzpolitik | Accounting policy | Öffentliche Bank | Public bank | Private Banking | Private banking | Empirische Methode | Empirical method | China | 2001-2006 |
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