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A review of China-related accounting research in the past 25 years

Lennox, Clive; Wu, Joanna Shuang - In: Journal of accounting & economics 74 (2022) 2/3, pp. 1-51

Persistent link: https://www.econbiz.de/10013534478

Imports of key capital goods and quality upgrading : evidence from China's import subsidy policy

Li, Jie; Lu, Angdi; Wu, Shuang - In: China economic review : an international journal 80 (2023), pp. 1-29

Persistent link: https://www.econbiz.de/10014337920

Imports of Key Capital Goods and Quality Upgrading : Evidence from China's Import Subsidy Policy

Li, Jie; Lu, Angdi; Wu, Shuang - 2022

This paper examines the impact of capital imports on firms’ export quality upgrading with a subsidy policy for advanced capital imports implemented in China since 2008. Using a matched dataset of firms’ production and custom databases, we employ a DiD strategy that exploits firms’...

Persistent link: https://www.econbiz.de/10014081219

Accounting standards, the institutional environment and issuer incentives: Effect on timely loss recognition in China

Ball, Ray; Robin, Ashok; Wu, Joanna Shuang - 2000

Persistent link: https://www.econbiz.de/10009459153