Basu, Sudipta - In: China journal of accounting research : CJAR 2 (2009) 1, pp. 1-20
Over the last decade, there has been much empirical research on Chinese accounting conservatism. This research started with Ball, Robin and Wu (2000) that was one of the first papers to apply modern research methods to Chinese data. In this paper, I survey the early research on conservatism to...