Does the prohibition of long-lived asset impairment reversals affect corporate innovation? : evidence from a quasi-experiment in China
Huilong Liu, Jianqiu Liu, Hong Wang, and Dan Yang
| Year of publication: |
2023
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|---|---|
| Authors: | Liu, Huilong ; Liu, Jianqiu ; Wang, Hong ; Yang, Dan |
| Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford : Wiley-Blackwell, ISSN 1467-6281, ZDB-ID 1480492-X. - Vol. 59.2023, 1, p. 134-162
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| Subject: | Accounting standards | Asset impairment | China | Corporate innovation | Impairment reversal | R&D | Innovation | Bilanzrecht | Accounting law | Bilanzierungsgrundsätze |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/abac.12267 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014307281