Political uncertainty, institutions and accounting conservatism : evidence from the provincial leader turnover in China
Alternative title: | Incertidumbre política, instituciones y conservadurismo contable |
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Year of publication: |
2020
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Authors: | Danlu, Bu ; Zhang, Chenyu ; Lin, Philip T. ; Hu, Fang |
Published in: |
Spanish journal of finance & accounting : the official journal of AECA - Asociación Española de Contabilidad y Administración de Empresas. - Abingdon, Oxon : Routledge, Taylor & Francis Group, ISSN 2332-0753, ZDB-ID 2567008-6. - Vol. 49.2020, 4, p. 395-426
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Subject: | accounting conservatism | cambios políticos | conservadurismo contable | empresas de propiedad estatal (SOEs) | Incertidumbre política | leadership tenure | liderazgo | political turnover | Political uncertainty | SOEs | China | Öffentliches Unternehmen | Public enterprise | Konservatismus | Conservatism |
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