Ownership structure, legal environment and timeliness in loss recognition in China.
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...
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| Main Authors: | , |
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| 其他作者: | |
| 格式: | Research Report |
| 出版: |
2008
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| 在線閱讀: | http://hdl.handle.net/10356/7032 |
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