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Keywords: relevance versus reliability
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Journal Articles
Mandatory Preliminary Performance Reports: Evidence from China
Available to Purchase
Journal of International Accounting Research (2016) 15 (1): 67–88.
Published: 01 May 2016
... requirements may have unintended negative consequences. preliminary performance report China mandatory disclosure relevance versus reliability Companies listed on China's Shenzhen Stock Exchange Small and Medium Enterprise (SME) Board are required to release preliminary performance reports (PPRs...
