State ownership and financial statement comparability

William Francis, Xian Gu, Iftekhar Hasan, Joon Ho Kong

Year of publication:	2024
Authors:	Francis, William ; Gu, Xian ; Hasan, Iftekhar ; Kong, Joon Ho
Published in:	Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 51.2024, 7/8, p. 1628-1664
Subject:	accounting conservatism \| central and local government \| Chinese stock market crash \| earnings quality \| financial statement comparability \| firm location \| foreign institutional ownership \| international accounting \| major state-owned enterprise \| managerial objectives \| state ownership \| Öffentliches Unternehmen \| Public enterprise \| China \| Eigentümerstruktur \| Ownership structure \| Corporate Governance \| Corporate governance \| Jahresabschluss \| Financial statement \| Bilanzpolitik \| Accounting policy

Type of publication:	Article
Type of publication (narrower categories):	Aufsatz in Zeitschrift ; Article in journal
Language:	English
Other identifiers:	10.1111/jbfa.12757 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

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