Xie, Xuejing; Zhang, Weiguo - In: China Journal of Accounting Research 14 (2020) 1, pp. 1-23
financing tools to reduce risk during their early stages of growth. According to relevant accounting standards, such preferred … standards, this article thoroughly analyzes various proposals to modify relevant accounting standards and eliminate confusing … public offering, however, could offset large losses and negative net asset value. Following the development of accounting …