Study on Conditional Conservatism Within Fair Value Measurements Based on Anti-discount Expectations
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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