Conservative accounting, IFRS convergence and cash dividend paymentsevidence from China
Year of publication: |
June 2017
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Authors: | Bradford, William D. ; Chen, Chao ; Zhu, Song |
Published in: |
European financial management : the journal of the European Financial Management Association. - Oxford : Wiley-Blackwell, ISSN 1354-7798, ZDB-ID 1235378-4. - Vol. 23.2017, 3, p. 376-414
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Subject: | accounting conservatism | mandatory IFRS adoption | cash dividend policy | IFRS | Dividende | Dividend | China | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy | Cash Flow | Cash flow |
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