The effect of regulatory benchmarks on firm reporting behavior
Yun Fan, Wayne B. Thomas, and Chong Wang
Year of publication: |
2015
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Authors: | Fan, Yun ; Thomas, Wayne B. ; Wang, Chong |
Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 14.2015, 1, p. 85-107
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Subject: | regulatory benchmark | disclosure regulation | earnings management | monitoring | Regulierung | Regulation | Benchmarking | Unternehmenspublizität | Corporate disclosure | Bilanzpolitik | Accounting policy |
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