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.

Detalles Bibliográficos
Publicado en:International Journal of Accounting V.39-43, 1-4 (2004-08).
Autor Principal: Sami, Heibatollah
Formato: Artigo
Idioma:English
Subjects:
Auditing standards.
Impact analysis.
Emerging markets.
Disclosure in accounting.
Earnings management.