XBRL adoption and expected crash risk

Journal of Accounting and Public Policy - Tập 38 - Trang 31-52 - 2019
Yanan Zhang1, Yuyan Guan2, Jeong-Bon Kim2
1School of Accountancy, Central University of Finance and Economics, 39 South College Road, Haidian District, Beijing, China
2Department of Accountancy, City University of Hong Kong, 83 Tat Chee Avenue, Kowloon, Hong Kong Special Administrative Region, China

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