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Keywords: anticorruption campaign
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Journal Articles
Journal:
The Accounting Review
The Accounting Review 1–26.
Published: 22 November 2024
...Xin Chang; Shanmin Li; Chun Liu; Liang Sun; Wenrui Zhang ABSTRACT We document that firms in more politically corrupt regions of China adopt more conservative accounting. The relation between local political corruption and accounting conservatism weakens after China’s anticorruption campaign...
