The role of accounting regulation on good news recognition and conditional conservatism : evidence from China's 2006 accounting regulation
Year of publication: |
2023
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Authors: | Barhamzaid, Zuhair |
Published in: |
Accounting research journal. - Bingley : Emerald, ISSN 1839-5465, ZDB-ID 2457099-0. - Vol. 36.2023, 1, p. 92-105
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Subject: | Accounting regulation | China's 2006 accounting regulation | Conditional conservatism | Good news | China | Bilanzrecht | Accounting law | Rechnungswesen | Accounting | Regulierung | Regulation | Bilanzpolitik | Accounting policy |
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