Does securities enforcement improve disclosure quality? : an examination of Chinese listed companies' restatement activities
Ning Cao, Paul B. McGuiness, Chao Xi
| Year of publication: |
2021
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|---|---|
| Authors: | Cao, Ning ; McGuinness, Paul B. ; Xi, Chao |
| Published in: |
The journal of corporate finance : contracting, governance and organization. - Amsterdam : Elsevier, ISSN 0929-1199, ZDB-ID 1189269-9. - Vol. 67.2021, p. 1-30
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| Subject: | & Governance | Annual reports | China | Disclosure | Restatements | Securities enforcement | State ownership | Unternehmenspublizität | Corporate disclosure | Aktiengesellschaft | Listed company | Öffentliches Unternehmen | Public enterprise | Jahresabschluss | Financial statement | Rechtsdurchsetzung | Law enforcement | Corporate Governance | Corporate governance | Eigentümerstruktur | Ownership structure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jcorpfin.2020.101877 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013209752