Accounting conservatism as a strategy to deter entry : evidence from China's Negative List System
Zehua Xiao, Yitong Zhao
| Year of publication: |
2024
|
|---|---|
| Authors: | Xiao, Zehua ; Zhao, Yitong |
| Subject: | Accounting conservatism | Deregulation | Deterring of entry | China | Markteintritt | Market entry | Rechnungswesen | Accounting | Deregulierung | Bilanzpolitik | Accounting policy | Konservatismus | Conservatism |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.irfa.2024.103143 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014543480