Zhang, Hongpan; Zhao, Jiayue - In: China journal of accounting research : CJAR 16 (2023) 4, pp. 1-27
when firms face less external pressure and possess more effective corporate governance before stock market liberalization … stock market liberalization in shaping firms’ financial reporting behavior. … market liberalization on firm-level financial reporting quality (FRQ). First, through a staggered difference …