CHEN, HANWEN; CHEN, JEFF ZEYUN; LOBO, GERALD J.; WANG, … - In: Journal of Accounting Research 48 (2010) 5, pp. 973-1014
<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>We examine the association between borrower (firm) and lender (bank) state ownership and accounting conservatism for a sample of Chinese firms. We hypothesize that state-owned enterprises (SOEs) adopt less conservative accounting than non-state-owned enterprises (NSOEs) because lenders...