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Accounting conservatism and firm performance during the COVID‐19 pandemic
We explore whether firms with more conditionally conservative accounting practices have higher stock returns than other firms during the Covid‐19 outbreak. We find evidence that Chinese firms listed on the Shanghai and Shenzhen Stock Exchanges applying more conditionally conservative reporting have...
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| 出版年: | Accounting & Finance |
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| 主要な著者: | , , , |
| フォーマット: | Artigo |
| 言語: | Inglês |
| 出版事項: |
John Wiley and Sons Inc.
2021
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| 主題: | |
| オンライン･アクセス: | https://ncbi.nlm.nih.gov/pmc/articles/PMC8013842/ https://ncbi.nlm.nih.govhttp://dx.doi.org/10.1111/acfi.12767 |
| タグ: |
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