Property rights, R&D spillovers, and corporate accounting transparency in China

We explore how property rights protections across different regions in China affect the flow of proprietary information and managers' incentives to disclose details of financial and operating performance. Our focus on research and development spillovers as a proxy for information leakages to co...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Emerging markets review 2013-06, Vol.15, p.34-56
Hauptverfasser:	Fan, Joseph P.H., Gillan, Stuart L., Yu, Xin
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting China Cost of transparency Disclosure Emerging markets Financial performance Information control Institutional environment Intellectual property Opacity Property rights Proprietary Studies
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!