【作者】Charles P. Cullinan，Fangjun Wang，Peng Wang，Junrui Zhang
【作者单位】1 Bryant University, Smithfield, RI 02917, United States 2 Xi’an Jiaotong University, School of Management, 28 Xianning West Rd, Xi’an, Shaanxi 710049, China
【年份】2012
【卷号】Vol.21No.1
【页码】1-16
【ISSN】1061-9518
【关键词】Conservatism Ownership structure Controlling shareholder State ownership
【摘要】 Accounting conservatism can serve as a mechanism to balance the interests of managers and shareholders and to reduce the effects of information asymmetry. Much of the research examining conservatism has been conducted in Anglo-American settings, in w...
