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  1. Article

    Open Access

    Empirical Research on Accounting Conservatism and Business Financing

    In this paper, using sample data of Chinese A-share listed companies between 2007 and 2011, we measure accounting conservatism by adopting the index C_SCORE of Khan and Watts (2007) and current accruals (CACC) of...

    Lingling Suo, Kezhi Yang PhD, Hao Ji in China Accounting and Finance Review (2013)

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