Are state ownership and auditors' locality determinants of asset write-downs? Evidence from China
| Year of publication: |
2018
|
|---|---|
| Authors: | Wong, Pauline W. Y. |
| Published in: |
China Journal of Accounting Research. - Amsterdam : Elsevier, ISSN 1755-3091. - Vol. 11.2018, 4, p. 385-405
|
| Publisher: |
Amsterdam : Elsevier |
| Subject: | Earnings management | Impairments | State ownership | Auditor locality | Political influence |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Article |
| Language: | English |
| Other identifiers: | 10.1016/j.cjar.2018.07.002 [DOI] 104694150X [GVK] hdl:10419/241786 [Handle] |
| Classification: | G18 - Government Policy and Regulation ; M41 - Accounting ; M42 - Auditing |
| Source: |
Persistent link: https://www.econbiz.de/10012621013