Directors' and officers' liability insurance and accounting conservatism : empirical evidence from China
Wanjiao Jia, Shuoshuo Bi and Yingjie Du
| Year of publication: |
2022
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| Authors: | Jia, Wanjiao ; Bi, Shuoshuo ; Du, Yingjie |
| Published in: |
Managerial auditing journal. - Bingley : Emerald, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 37.2022, 8, p. 1091-1112
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| Subject: | Accounting conservatism | Directors’ and officers’ liability insurance | External supervision | Internal supervision | Investor protection | Haftpflichtversicherung | Liability insurance | China | Führungskräfte | Managers | Anlegerschutz | Corporate Governance | Corporate governance | Bilanzpolitik | Accounting policy | Prinzipal-Agent-Theorie | Agency theory | Unternehmenspublizität | Corporate disclosure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MAJ-10-2021-3353 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013407362