Understanding accounting discretion in China : an analysis of fair value reporting for investment property
Year of publication: |
2020
|
---|---|
Authors: | Chen, Chen ; Lo, Kin ; Tsang, Desmond ; Zhang, Jing |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 39.2020, 4, p. 1-19
|
Subject: | Accounting discretion | Chinese market | Fair value reporting | Investment property | China | Fair-Value-Bilanzierung | Fair value accounting |
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