Hong Wang

Zhejiang Gongshang University (ZJGSU)

Zhejiang

China

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The Consequences of Increasing the Scope of Managerial Judgement in Accounting Standards

Abacus, Vol. 52, Issue 3, pp. 404-440, 2016
Number of pages: 37 Posted: 09 Sep 2016
Wei Zhou, Liansheng Wu and Hong Wang
Southwestern University of Finance and Economics (SWUFE), Peking University - Guanghua School of Management and Zhejiang Gongshang University (ZJGSU)
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Abstract:

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Accounting standards, Cumulative abnormal returns, China, Crash risk of stock prices, Earnings management, Relevance of accounting information