Ownership structure, legal environment and timeliness in loss recognition in China.

• المؤلفون الرئيسيون: Liang, Chen., Tan, Patricia Mui-Siang.
• مؤلفون آخرون: Nanyang Business School
• التنسيق: Research Report
• منشور في: 2008
• الموضوعات: DRNTU::Business
• الوصول للمادة أونلاين: http://hdl.handle.net/10356/7032

This study investigates the effect of accounting reform on the timeliness in loss recognition by incorporating the unique institutional infrastructures in China. Our results show that the inefficient state ownership and weak legal environment are two key factors that limit the effectiveness of the a...