The economic effects of mandated ICFR disclosure in China : an insider perspective
Year of publication: |
2023
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Authors: | Cao, Jian ; Lin, Bin ; Bernile, Gennaro ; Shu, Wei |
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. 30.2023, 3, p. 707-725
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Subject: | China | cost-benefit | ICFR disclosure | marketization | regulation | Unternehmenspublizität | Corporate disclosure | Kosten-Nutzen-Analyse | Cost-benefit analysis | Regulierung | Regulation | Auskunftspflicht | Disclosure regulation |
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