Conditional conservatism and investment efficiency under a state ownership environment : further evidence from China
Sun Liu, Jie Zhang
| Year of publication: |
2023
|
|---|---|
| Authors: | Liu, Sun ; Zhang, Jie |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 53.2023, p. 1-16
|
| Subject: | China | Conditional conservatism | Information asymmetry | Investment efficiency | State ownership | Asymmetrische Information | Asymmetric information | Öffentliches Unternehmen | Public enterprise | Eigentümerstruktur | Ownership structure | Investition | Investment | Konservatismus | Conservatism | Investitionsentscheidung | Investment decision |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2023.100581 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014458944