Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting
成果类型：
Article
署名作者：
Hail, Luzi
署名单位：
University of Pennsylvania
刊物名称：
JOURNAL OF ACCOUNTING RESEARCH
ISSN/ISSBN：
0021-8456
DOI：
10.1111/j.1475-679X.2011.00404.x
发表日期：
2011
页码：
573-594
关键词：
global accounting convergence
economic consequences
earnings management
Investor protection
potential adoption
capital-markets
disclosure
cost
STANDARDS
incentives
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