Does mandatory disclosure of CSR reports affect accounting conservatism? : evidence from China
Yukun Pan and Rui Zhao
| Year of publication: |
2022
|
|---|---|
| Authors: | Pan, Yukun ; Zhao, Rui |
| Subject: | accounting conservatism | China | corporate governance | emerging market | Mandatory CSR reporting | Corporate Social Responsibility | Corporate social responsibility | Unternehmenspublizität | Corporate disclosure | Corporate Governance | Corporate governance | Nachhaltigkeitsbericht | Sustainability reporting | Berichtswesen | Reporting | Rechnungswesen | Accounting | Schwellenländer | Emerging economies |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/1540496X.2021.1949283 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013190243