Can third-party online sales disclosure help reduce earnings management? : evidence from China
Year of publication: |
2022
|
---|---|
Authors: | Li, Qian ; Liu, Shangqun |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 41.2022, 6, p. 1-23
|
Subject: | China | Bilanzpolitik | Accounting policy | Unternehmenspublizität | Corporate disclosure | Online-Handel | Online retailing |
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