The impact of ownership structure on conditional and unconditional conservatism in China : some new evidence
Year of publication: |
2019
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Authors: | Liu, Sun |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 34.2019, p. 49-68
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Subject: | Ownership structure | Information asymmetry | Conditional conservatism | Unconditional conservatism | China | Eigentümerstruktur | Asymmetrische Information | Asymmetric information | Corporate Governance | Corporate governance | Schätzung | Estimation | Konservatismus | Conservatism |
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