【作者】Shinong Wu，Yaping Wang，Liansheng Wu，Xianhui Bo
【作者单位】School of Management, Xiamen University, China Guanghua School of Management, Peking University, China Guanghua School of Management, Peking University, China School of Accountancy, Central University of Finance and Economics, ChinaCorrespondence13466715176@163.com
【年份】2017
【卷号】Vol.5No.2
【页码】155-172
【ISSN】2169-7221
【关键词】Accruals quality investor protection market pricing state ownership
【摘要】 This paper examines the effect of state ownership on the market pricing of accruals quality. We find that the market pricing effect of accruals quality is larger for non-state-owned enterprises than for state-owned enterprises in China. The results s...
