Regulation of capital flows: Effects on liquidity and the role of financial reporting quality
Sign Up to like & getrecommendations! Published in 2020 at "Journal of Economic Behavior and Organization"
DOI: 10.1016/j.jebo.2020.04.005
Abstract: Abstract Capital controls as restrictions on capital flows are a tool proposed as a cure to the destabilizing market movements of the 1970s (i.e., Tobin, 1978) despite the criticism that they have received (Edwards, 1999).… read more here.
Keywords: capital flows; conditional conservatism; capital; capital controls ... See more keywords
Study on Conditional Conservatism Within Fair Value Measurements Based on Anti-discount Expectations
Sign Up to like & getrecommendations! Published in 2022 at "Frontiers in Psychology"
DOI: 10.3389/fpsyg.2022.923055
Abstract: As a rapidly growing emerging capital market, China has attracted the attention of both investors and scholars. To alleviate the expectation of external users of listed companies’ financial statements to “discount” items in levels 2… read more here.
Keywords: conditional conservatism; levels fair; listed companies; fair value ... See more keywords