Work

Does mandating narrative disclosure of innovation help unveil the curtain of R&D expenditure? Evidence from regulation change in China

Year: 2023

Type: article

Source: International Review of Financial Analysis

DOI: 10.1016/j.irfa.2023.103000

Authors: Xiaoyu Li, Lin Zou

Institutions: Xi'an Jiaotong University, Texas Woman's University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

Funder: National Natural Science Foundation of China

OpenAlex ID: W4387817853

FWCI: 10.48

Cites: 56

Cited by: 18

Related to: 10