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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...
| Autores principales: | , , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Frontiers Media S.A.
2022
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| Materias: | |
| 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 |