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- W2362723562 abstract "This paper analyzes and tests the intrinsic relationship among institutional context,political connections,and accounting information quality.The result indicates that political connection has some positive effects on accounting information quality of china's enterprise.Accounting information quality of political connected company is significantly higher than that of non-political connected company.In addition,there is some differential regional difference between developed eastern regions and underdeveloped western regions.However,eastern region political connected companies have not significantly impact on accounting information quality.The main reason is that different institutional environment can weaken the impact of political connection on accounting information quality." @default.
- W2362723562 created "2016-06-24" @default.
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- W2362723562 date "2013-01-01" @default.
- W2362723562 modified "2023-09-23" @default.
- W2362723562 title "Institutional Environment,Political Connections and the Quality of Accounting Earnings" @default.
- W2362723562 hasPublicationYear "2013" @default.
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