Principles-based versus rules-based : accounting standards precision and financial restatements in China
Year of publication: |
2022
|
---|---|
Authors: | Luo, Shungen ; Song, Fei |
Published in: |
Asian review of accounting. - Bingley : Emerald, ISSN 1758-8863, ZDB-ID 2425199-9. - Vol. 30.2022, 4, p. 581-615
|
Subject: | Accounting standards precision | Irregularities | Principles-based | Restatements | Rules-based | China | Bilanzrecht | Accounting law | Bilanzierungsgrundsätze | Accounting standards |
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