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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| Format: | Research Report |
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2008
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| Online Access: | http://hdl.handle.net/10356/7032 |