Study on Conditional Conservatism Within Fair Value Measurements Based on Anti-discount Expectations

As a rapidly growing emerging capital market, China has attracted the attention of both investors and scholars. To alleviate the expectation of external users of listed companies’ financial statements to “discount” items in levels 2 and 3 of the fair value measurement, listed companies will treat th...

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Detalles Bibliográficos
Autores principales: Yu, Qianlong, Guo, Jiali, Ding, Lili, Hu, Qin
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Frontiers Media S.A. 2022
Materias:
Psychology
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9295710/
https://www.ncbi.nlm.nih.gov/pubmed/35865680
http://dx.doi.org/10.3389/fpsyg.2022.923055

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9295710/
https://www.ncbi.nlm.nih.gov/pubmed/35865680
http://dx.doi.org/10.3389/fpsyg.2022.923055

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