Zou, Jishan (2011) Strategic Deviance and Accounting Conservatism ——from the Perspective of Nonlinearity. In: Proceedings of the 3rd International Conference on Big Data Economy and Information Management, BDEIM 2022, December 2-3, 2022, Zhengzhou, China.
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Abstract
Strategic positioning is a key factor in the accounting information quality of enterprises. Based on the enterprise-year data of A-shared listed enterprises in Shanghai and Shenzhen Stock Exchanges from 2011 to 2020, this paper theoretically analyzes the influence of stra-tegic deviance on accountin
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 16:20 |
| Last Modified: | 17 Apr 2026 03:02 |
| URI: | http://eprints.eai.eu/id/eprint/43328 |
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