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	Conditional conservatism and investment efficiency under a state ownership environment: Further evidence from China 期刊论文 Journal of International Accounting, Auditing and Taxation,2023, 卷号: 53 作者: Liu, Sun; Zhang, Jie 收藏 \| 浏览/下载：28/0 \| 提交时间：2024/01/22 China Conditional conservatism Information asymmetry Investment efficiency State ownership
	The impact of ownership structure on conditional and unconditional conservatism in China: Some new evidence 期刊论文 Journal of International Accounting, Auditing and Taxation,2019, 卷号: 34, 页码: 49-68 作者: Liu, Sun 收藏 \| 浏览/下载：20/0 \| 提交时间：2022/04/21 China Conditional conservatism Information asymmetry Ownership structure Unconditional conservatism
	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：34/0 \| 提交时间：2021/10/19 Conditional accounting conservatism Equity demand High control Leverage State-controlled firms