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Journal of Applied Accounti...
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The impact of equity incentive plans (EIPs) on accounting conservatism in listed Chinese firms
Journal article
Journal of Applied Accounting Research,2021, volume: 22, issue: 1, pages: 50-71
Authors:
Liu, Sun
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Zhang, Jie
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Submit date：2021/10/19
Accounting conservatism
China
Equity incentives
Information asymmetry
Interest alignment effect
Managerial power effect
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