Are state ownership and auditors’ locality determinants of asset write-downs? Evidence from China-Reference-Cited by-同舟云学术

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Are state ownership and auditors’ locality determinants of asset write-downs? Evidence from China

Published:2018-12 Issue:4 Volume:11 Page:385-405
ISSN:1755-3091
Container-title:China Journal of Accounting Research
language:en
Short-container-title:China Journal of Accounting Research

Author:

Wong Pauline W.Y.

Publisher

Elsevier BV

Subject

Finance,Accounting

Reference50 articles.

1. Accounting System for Business Enterprises, 2001. China Financial and Economic Publishing House. Beijing, China.

2. Accounting System for Shareholding Companies, 1998. China Financial and Economic Publishing House. Beijing, China.

3. Financial packaging of IPO firms in China;Aharony;J. Account. Res.,2000

4. The effect of international institutional factors on properties of accounting earnings;Ball;J. Account. Econ.,2000

5. The conservatism principle and the asymmetric timeliness of earnings;Basu;J. Account. Econ.,1997

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