Trade liberalization and conditional accounting conservatism: evidence from import competition
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DOI: 10.1007/s11156-018-0767-9
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More about this item
Keywords
Trade liberalization; Import penetration; Competition; Conditional conservatism;All these keywords.
JEL classification:
- G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)
- L1 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
Statistics
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