Does financial statement comparability mitigate corporate frauds in an emerging market? : evidence from China
Year of publication: |
2023
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Authors: | Jiu, Lili ; Hu, Shiyang ; Liu, Yuanyuan |
Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 30.2023, 2, p. 391-408
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Subject: | corporate fraud | financial statement comparability | information asymmetry | Peer comparison | China | Vergleich | Comparison | Jahresabschluss | Financial statement | Betrug | Fraud | Bilanzdelikt | Accounting fraud | Wirtschaftskriminalität | Economic crime | Schwellenländer | Emerging economies | Asymmetrische Information | Asymmetric information |
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