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Audit results,market reactions and accounting conservatism: evidence from China |
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| Authors: | Huang Rongbing Wang Liyan |
| Abstract: | This paper examines China's securities market reactions to publication of the audits of state-owned companies. The impact of audit reports on accounting conservatism is also discussed. Recommendations are made for improving the current system. |
| Keywords: | Accounting conservatism audit reports Chinese government audit state-owned enterprises |