State Ownership and Accounting Quality: Evidence from State-Owned Enterprises in China

The inherent problems of state-owned enterprises (SOEs), such as the lack of external monitoring, may harm their accounting quality. However, the results from prior research are not consistent. Therefore, this study investigates the effect of state ownership of SOEs on accounting quality, measured b...

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Bibliographic Details
Main Authors: Yu Gong, Seung Uk Choi
Format: Article
Language:English
Published: MDPI AG 2021-08-01
Series:Sustainability
Subjects:
Online Access:https://www.mdpi.com/2071-1050/13/15/8659