Pasko, Oleh; Chen, Fuli; Tkal, Yarmila; Hordiyenko, Mykola - In: Scientific papers of the University of Pardubice 29 (2021) 2, pp. 1-17
evidence testifying to the decrease in AC level after converged to IFRS national standards in China became mandatory. The …The purpose of this paper is to examine the effect of the adoption of converged to IFRS national standards on …, management ownership, concentration of ownership, board size, board independence, CEO duality) on АС in China. The large sample …