【作者单位】Beijing International Studies University Peking University Cardiff University
【年份】2017
【卷号】Vol.141No.2
【页码】381-392
【ISSN】0167-4544
【关键词】Accounting conservatism China Corporate ownership Ethical dimension Management ownership
【摘要】 Management ownership has ethical consequences because it has an interest alignment effect or an entrenchment effect. In this paper, we investigate the ethical consequences of management ownership in China using accounting conservatism as the direct m...
