Are state ownership and auditors' locality determinants of asset write-downs? : evidence from China
Pauline W.Y. Wong
| Year of publication: |
December 2018
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|---|---|
| Authors: | Wong, Pauline W. Y. |
| Published in: |
China journal of accounting research : CJAR. - Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], ISSN 2214-1421, ZDB-ID 2548343-2. - Vol. 11.2018, 4, p. 385-405
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| Subject: | Earnings management | Impairments | State ownership | Auditor locality | Political influence | China | Bilanzpolitik | Accounting policy | Öffentliches Unternehmen | Public enterprise | Wirtschaftsprüfung | Financial audit | Eigentümerstruktur | Ownership structure | Privatisierung | Privatization | Corporate Governance | Corporate governance |
freely available