The impact of corporate governance and ownership structure reforms on earnings quality in China
Year of publication: |
2015
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---|---|
Authors: | Ji, Xu-dong ; Ahmed, Kamran ; Lu, Wei |
Published in: |
International journal of accounting and information management. - Bingley [u.a.] : Emerald, ISSN 1834-7649, ZDB-ID 2473945-5. - Vol. 23.2015, 2, p. 169-198
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Subject: | Accounting conservatism | Discretionary accruals | China | Earnings informativeness | Governance reforms | Ownership reforms | Governance reform | Split-share structure reform | Eigentümerstruktur | Ownership structure | Corporate Governance | Corporate governance | Reform | Bilanzpolitik | Accounting policy | Wirtschaftsreform | Economic reform | Öffentliches Unternehmen | Public enterprise | Rückstellung | Accrual | Politische Reform | Political reform |
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