Accounting standards, the institutional environment and issuer incentives: Effect on timely loss recognition in China

Asia-Pacific Journal of Accounting and Economics

Volumn 7, Issue 2, 2000, Pages 71-96

  Ball, Ray ^a   Robin, Ashok ^b   Wu, Joanna Shuang ^c  

^a UNIVERSITY OF CHICAGO   (United States)

^b ROCHESTER INSTITUTE OF TECHNOLOGY   (United States)

^c UNIVERSITY OF ROCHESTER   (United States)

Author keywords

China; conservatism; information asymmetry; institutional development; International Accounting Standards; timeliness

Indexed keywords

EID: 85147912438     PISSN: 16081625     EISSN: 21642257     Source Type: Journal    
DOI: 10.1080/16081625.2000.10510579     Document Type: Article

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