Open AccessDo Converged to IFRS National Standards and Corporate Governance Attributes Affect Accounting Conservatism? Evidence from China
Author(s) -
Oleh Pasko,
Fuli Chen,
Yarmila Tkal,
Mykola Hordiyenko,
Oleksandr Nakisko,
Inna Horkovenko
Publication year - 2021
Publication title -
scientific papers of the university of pardubice. series d, faculty of economics and administration
Language(s) - English
Resource type - Journals
eISSN - 1804-8048
pISSN - 1211-555X
DOI - 10.46585/sp29021272
Subject(s) - accounting , corporate governance , business , independence (probability theory) , china , government (linguistics) , international financial reporting standards , goodwill , political science , finance , law , linguistics , statistics , philosophy , mathematics
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