Trade liberalization and conditional accounting conservatism : evidence from import competition
Year of publication: |
2019
|
---|---|
Authors: | Burke, Qing L. ; Eaton, Tim V. ; Wang, Mengying |
Published in: |
Review of quantitative finance and accounting. - New York, NY : Springer, ISSN 0924-865X, ZDB-ID 1087855-5. - Vol. 53.2019, 3, p. 811-844
|
Subject: | Trade liberalization | Import penetration | Competition | Conditional conservatism | Handelsliberalisierung | Internationaler Wettbewerb | International competition | Import | Konservatismus | Conservatism |
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