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	An empirical analysis of accounting conservatism surrounding share repurchases 期刊论文 Eurasian Business Review,2020, 卷号: 10, 期号: 4, 页码: 609-627 作者: Li, Wilson X. B.; He, Tina T.; Marshall, Andrew; Tang, Gordon Y. N. 收藏 \| 浏览/下载：21/0 \| 提交时间：2021/10/19 Accounting conservatism Agency cost Financial constraint Financial distress risk Information asymmetry Share repurchases
	Revisiting conditional accounting conservatism in state-controlled firms 期刊论文 Asian Review of Accounting,2017, 卷号: 25, 期号: 4, 页码: 486-501 作者: Li, Wilson X. B.; He, Tina; Marshall, Andrew; Tang, Gordon 收藏 \| 浏览/下载：22/0 \| 提交时间：2021/10/19 Conditional accounting conservatism Equity demand High control Leverage State-controlled firms