The value-relevance of asset write-down regulations in China : the roles of information relevance and measurement reliability
At the end of the 20th century and beginning of the 21st century, China implemented several new asset write-down regulations. This study addresses the claim that these regulations significantly enhanced the usefulness of financial statements for investors in China. The effect of the regulations on u...
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| Format: | Others |
| Language: | en |
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Digital Commons @ Lingnan University
2003
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| Online Access: | https://commons.ln.edu.hk/otd/7 https://commons.ln.edu.hk/cgi/viewcontent.cgi?article=1006&context=otd |