Confucian culture and accounting conservatism: evidence from China
This study investigates the influence of Confucian culture on accounting conservatism. Using a sample of Chinese-listed firms during the period of 2001–2017, our findings reveal that Confucian culture, measured as the number of Confucian temples (schools) within a specific radius around a firm, is s...
I tiakina i:
| Ngā kaituhi matua: | , , , |
|---|---|
| Hōputu: | Artigo |
| Reo: | Inglês |
| I whakaputaina: |
Taylor & Francis Group
2022-10-01
|
| Rangatū: | China Journal of Accounting Studies |
| Ngā marau: | |
| Urunga tuihono: | https://www.tandfonline.com/doi/10.1080/21697213.2022.2143688 |
| Ngā Tūtohu: |
Kāore He Tūtohu, Me noho koe te mea tuatahi ki te tūtohu i tēnei pūkete!
|