Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China.

Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China.

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Pubblicato in:International Journal of Accounting V.39-43, 1-4 (2004-08).
Autore principale: Sami, Heibatollah
Natura: Articolo
Lingua:English
Soggetti:
Auditing standards.
Impact analysis.
Emerging markets.
Disclosure in accounting.
Earnings management.