Impairment Accounting Practices of Chinese Companies: An Exploratory Case Study
Asset impairment accounting is challenging for many businesses globally. This study aims to provide insight into the practice of asset impairment in China. This study is informed by the theory that financial reporting quality is jointly determined by accounting standards and the institutional enviro...
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| Format: | Others |
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Auckland University of Technology,
2019-06-26T21:42:11Z.
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| Online Access: | Get fulltext |