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Revisiting conditional accounting conservatism in state-controlled firms
Journal article
Asian Review of Accounting,2017, volume: 25, issue: 4, pages: 486-501
Authors:
Li, Wilson X. B.
;
He, Tina
;
Marshall, Andrew
;
Tang, Gordon
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Submit date：2021/10/19
Conditional accounting conservatism
Equity demand
High control
Leverage
State-controlled firms
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