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Incentives for and consequences of initial voluntary asset write-downs in the emerging Chinese market
- Source :
- Journal of International Accounting Research. January 2004, Vol. 3 Issue 1, p43, 19 p.
- Publication Year :
- 2004
-
Abstract
- ABSTRACT: Understanding the incentives for and consequences of accounting method choices is important to various constituents of accounting. In 1998, a Chinese accounting regulation allowed listed companies to voluntarily write-down [...]
Details
- Language :
- English
- ISSN :
- 15426297
- Volume :
- 3
- Issue :
- 1
- Database :
- Gale General OneFile
- Journal :
- Journal of International Accounting Research
- Publication Type :
- Academic Journal
- Accession number :
- edsgcl.116669751