The relationship between CSR disclosure and accounting conservatism : the role of state ownership
Tatiana Garanina, Oksana Kim
| Year of publication: |
2023
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|---|---|
| Authors: | Garanina, Tatiana ; Kim, Oksana |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 50.2023, p. 1-24
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| Subject: | Accounting aggressiveness | Accounting conservatism | CSR disclosure | Russian public companies | State ownership | Corporate Social Responsibility | Corporate social responsibility | Unternehmenspublizität | Corporate disclosure | Öffentliches Unternehmen | Public enterprise | Rechnungswesen | Accounting | Russland | Russia | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Eigentümerstruktur | Ownership structure | Nachhaltigkeitsbericht | Sustainability reporting | Aktiengesellschaft | Listed company |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2023.100522 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014301970