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Property rights, R&D spillovers, and corporate accounting transparency in China · Study

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ArticleProperty rights, R&D spillovers, and corporate accounting transparency in China

Joseph P. H. Fan2012

Article2012

Property rights, R&D spillovers, and corporate accounting transparency in China

Joseph P. H. Fan · Stuart Gillan · Xin Yu

27 citations·0/0 files stored·Emerging Markets Review

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Social Responsibility Reporting

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References

2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches 1993Geographic Localization of Knowledge Spillovers as Evidenced by Patent Citations 2003Earnings management and investor protection: an international comparison 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 1979Issues in Assessing the Contribution of Research and Development to Productivity Growth 1995International R&D spillovers 1999Do Domestic Firms Benefit from Direct Foreign Investment? Evidence from Venezuela 1983Discretionary disclosure

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2000The EMERGING MARKETS REVIEWarticle · 44 shared references 2012Institutions and Information Environment of Chinese Listed Firmschapter · 16 shared references 2009Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factorspreprint · 16 shared references 2008Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Researchpreprint · 15 shared references 2010Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysisarticle · 15 shared references 2009The effect of earnings quality and country-level institutions on the value relevance of earningsarticle · 15 shared references

Details

Year2012

Typearticle

Published2012-03-08

VenueEmerging Markets Review

ISSN-L1566-0141

Languageen

Citations27

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.ememar.2012.03.001

openalex_workW3125986323

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