Discretionary income smoothing and crash risk : evidence from China
Year of publication: |
2021
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Authors: | Zhong, Yuxiang ; Li, Wanli ; Li, Yue |
Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 28.2021, 3, p. 311-333
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Subject: | crash risk | Discretionary income smoothing | information environment | China | Finanzkrise | Financial crisis | Bilanzpolitik | Accounting policy | Risiko | Risk | Gewinn | Profit |
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