Common institutional blockholders and reporting practices : evidence from accounting comparability
Qiyuan Peng, Sirui Yin, Rui-Zhong Zhang
| Year of publication: |
2023
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|---|---|
| Authors: | Peng, Qiyuan ; Yin, Sirui ; Zhang, Rui-Zhong |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 37.2023, 2, p. 133-159
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| Subject: | common ownership | accounting comparability | corporate governance | Corporate Governance | Corporate governance | Eigentümerstruktur | Ownership structure | Vergleich | Comparison | Berichtswesen | Reporting | Welt | World | Rechnungswesen | Accounting | Unternehmenspublizität | Corporate disclosure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/HORIZONS-2021-042 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014314854