Does financial information presentation format matter? : Evidence from Chinese firms’ reporting of research and development expense
Partha Mohanram, Wei Sun, Baohua Xin, Jigao Zhu
| Year of publication: |
2025
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|---|---|
| Authors: | Mohanram, Partha ; Sun, Wei ; Xin, Baohua ; Zhu, Jigao |
| Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 30.2025, 2, p. 1638-1682
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| Subject: | Capital market response | Earnings management | Presentation format | Real effects | Research and development expense | Bilanzpolitik | Accounting policy | China | Industrieforschung | Industrial research | Finanzmarkt | Financial market | Berichtswesen | Reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-024-09868-y [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015533926