Chen, Donghua; Jiang, Dequan; Liang, Shangkun; Wang, … - In: China journal of accounting research : CJAR 4 (2011) 1/2, pp. 9-27
principles set for enforcing the rules, which we term selective enforcement. Taking China, a country in transition, as an example …, and using cases and large-sample tests, we present empirical evidence of selective enforcement. The results show that the … consequences of selective enforcement in transition economies. …