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~subject:"Accounting policy"
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Accounting policy
China
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Li, Wanli
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Zhong, Yuxiang
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Li, Yue
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Guo, Hong
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Li, Jiaming
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Yan, Tiantian
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Yan, Ziqiao
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Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
1
Australian accounting review
1
Corporate social responsibility and environmental management
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Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets
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International review of financial analysis
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The journal of applied business research
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ECONIS (ZBW)
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The different changes of value relevance of earnings between SOEs and NSOEs after adoption of IFRS : evidence from China
Li, Wanli
;
Guo, Hong
- In:
The journal of applied business research
32
(
2016
)
3
,
pp. 765-776
Persistent link: https://www.econbiz.de/10011500849
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2
Discretionary income smoothing and crash risk : evidence from China
Zhong, Yuxiang
;
Li, Wanli
;
Li, Yue
- In:
Asia-Pacific journal of accounting & economics : …
28
(
2021
)
3
,
pp. 311-333
Persistent link: https://www.econbiz.de/10012513717
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3
Confucianism and earnings management : evidence from China
Yang, Liu
;
Li, Wanli
;
Li, Jiaming
- In:
Emerging markets, finance & trade : a journal of the …
58
(
2022
)
6
,
pp. 1525-1536
Persistent link: https://www.econbiz.de/10013190156
Saved in:
4
Accounting conservatism : a literature review
Zhong, Yuxiang
;
Li, Wanli
- In:
Australian accounting review
27
(
2017
)
2
,
pp. 195-213
Persistent link: https://www.econbiz.de/10011841774
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5
The effect of borrowers' accounting conservatism on lenders' loan loss provisions : evidence from China's banking industry
Zhang, Xinyue
;
Zhong, Yuxiang
;
Li, Wanli
- In:
International review of financial analysis
82
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10013431305
Saved in:
6
Earnings management and CSR report tone : evidence from China
Li, Wanli
;
Yan, Tiantian
;
Li, Yue
;
Yan, Ziqiao
- In:
Corporate social responsibility and environmental management
30
(
2023
)
4
,
pp. 1883-1902
Persistent link: https://www.econbiz.de/10014325744
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