Chun Liu

Sun Yat-Sen University (SYSU)

135, Xingang Xi Road

Guangzhou, Guangdong 510275

China

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Local Political Corruption and Financial Reporting Conservatism

Number of pages: 51 Posted: 19 Aug 2019 Last Revised: 09 Sep 2019
Nanyang Business School, Nanyang Technological University, Sun Yat-Sen University (SYSU), Sun Yat-Sen University (SYSU), Sun Yat-Sen University (SYSU) and The Chinese University of Hong Kong (CUHK) - Department of Finance
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Abstract:

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Political Corruption, Anti-corruption Campaign, Conditional Accounting Conservatism, Financial Reporting, Earnings Shielding