The effects of accounting conservatism on investment decision: Evidence from listed companies in China

The effects of accounting conservatism on investment decision: Evidence from listed companies in China

This study investigates the effect of accounting conservatism on corporate investment decisions in China. Specifically, we analyze how accounting conservatism affects a company’s investment decision-making. Furthermore, we examine the difference in this effect of accounting conservatism on investmen...

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Bibliographic Details
Main Authors: Haixin Ma, Kyunbeom Jeong
Format: Article
Language:English
Published: Taylor & Francis Group 2022-12-01
Series:Cogent Business & Management
Subjects:
Accounting conservatism
investment decision
public company
China
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2022.2093484

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