Similar Search Results

Insider ownership, subsidiary cash holdings, and economic consequences : evidence from listed Chinese companies

Zhang, Huili; Lu, Zhengfei; Zhang, Ran; Jiang, Guohua - In: Emerging markets finance & trade : a journal of the … 51 (2015), pp. 174-195

Persistent link: https://www.econbiz.de/10011603443

How do firms react to the prohibition of long-lived asset impairment reversals? : evidence from China

Zhang, Ran; Lu, Zhengfei; Ye, Kangtao - In: Journal of accounting and public policy 29 (2010) 5, pp. 424-438

Persistent link: https://www.econbiz.de/10008737167

How do firms react to the prohibition of long-lived asset impairment reversals? Evidence from China

Zhang, Ran; Lu, Zhengfei; Ye, Kangtao - In: Journal of Accounting and Public Policy 29 (2010) 5, pp. 424-438

New Chinese Accounting Standards (CAS) released on February 15, 2006, prohibit the reversal of long-lived asset impairments, effective for reporting periods beginning January 1, 2007 and later. This development in the Chinese market provides a unique experimental setting to directly investigate...

Persistent link: https://www.econbiz.de/10008871909

How do firms react to the prohibition of long-lived asset impairment reversals? Evidence from China

Zhang, Ran; Lu, Zhengfei; Ye, Kangtao - In: Journal of accounting and public policy 29 (2010) 5, pp. 424-439

Persistent link: https://www.econbiz.de/10008718091