Reputation, Accounting Information and Debt Contracts in Chinese Family Firms
This paper provides evidence to show that in the presence of imperfect formal institutions there is both a substitutional and a complementary relationship between accounting information and reputation, an informal institution. Empirical results using a sample of family firms listed in the Chinese A-...
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| Format: | Article |
| Language: | English |
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Elsevier
2010-06-01
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| Series: | China Journal of Accounting Research |
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| Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309113600210 |