Ownership structure and accounting conservatism in China
Charles P. Cullinan; Fangjun Wang; Peng Wang; Junrui Zhang
| Year of publication: |
2012
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|---|---|
| Authors: | Cullinan, Charles P. ; Wang, Fangjun ; Wang, Peng ; Zhang, Junrui |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 21.2012, 1, p. 1-16
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| Subject: | Conservatism | Ownership structure | Controlling shareholder | State ownership | Eigentümerstruktur | China | Corporate Governance | Corporate governance | Aktionäre | Shareholders | Konservatismus | Öffentliches Unternehmen | Public enterprise | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009538613