Accounting conservatism: A study of market-level and firm-level : explanatory factors

Artikel

This paper investigates the factors affecting the conservatism of accounting reports at the market-level and firm-level. At the market-level, law and institutional factors explain conservatism, while at the firm-level contracting is the driver. We predict and observe that while both levels jointly affect conservatism, it is firm-level factors that play a dominant role. The conclusion suggests that it is more effective to improve the quality of accounting reports by motivating the firm's own demand rather than through listing in a developed capital market.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Journal: China Journal of Accounting Research ; ISSN: 1755-3091 ; Volume: 1 ; Year: 2008 ; Pages: 11-29 ; Amsterdam: Elsevier

Klassifikation und Themen

• Klassifikation: Management
• Thema: Accounting Conservatism ; market-level ; firm-level ; A-share companies ; H-share companies ; red chip companies, China, Hong Kong

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Xu, Jingjing ; Lu, Changjiang
• Ereignis: Veröffentlichung
• (wer): Elsevier
• (wo): Amsterdam
• (wann): 2008

Weitere Informationen

• DOI: doi:10.1016/S1755-3091(13)60003-9
• Handle: http://hdl.handle.net/10419/187604
• Letzte Aktualisierung: 10.03.2025, 11:44 MEZ