The price of sinful behavior window dressing : cultural embeddedness on cigarette packages and financial reporting quality
Xingqiang Du, Jingwei Yin, Jiayu Han, Qiao Lin
| Year of publication: |
2020
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|---|---|
| Authors: | Du, Xingqiang ; Yin, Jingwei ; Han, Jiayu ; Lin, Qiao |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 39.2020, 6, p. 1-29
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| Subject: | Cultural embeddedness on cigarette packages | Discretionary accruals | Financial misstatement | Financial reporting quality | Foreign directors | Sinful behavior window dressing | Bilanzpolitik | Accounting policy | Jahresabschluss | Financial statement | Rückstellung | Accrual |