We thank Sudipta Basu, Siqi Li, Shiva Sivaramakrishnan, Doug Skinner (the editor), Jerry Zimmerman, Hao Zhang, an anonymous reviewer, and workshop participants at University of Houston, University of Utah, University of Waterloo, Xiamen University, the 2nd Symposium of China Journal of Accounting Research, the 7th International Symposium on Empirical Research, and the 2009 American Accounting Association Annual Meeting for helpful comments. Hanwen Chen acknowledges financial support from the National Nature Science Foundation of China (NSFC-70672101) and the National Philosophy and Social Science Foundation of China (07BJY027). Yanyan Wang acknowledges financial support from the National Nature Science Foundation of China (NSFC-70972114) and the Education Ministry (09YJC790164).
Association Between Borrower and Lender State Ownership and Accounting Conservatism
Article first published online: 17 AUG 2010
©, University of Chicago on behalf of the Accounting Research Center, 2010
Journal of Accounting Research
Volume 48, Issue 5, pages 973–1014, December 2010
How to Cite
CHEN, H., CHEN, J. Z., LOBO, G. J. and WANG, Y. (2010), Association Between Borrower and Lender State Ownership and Accounting Conservatism. Journal of Accounting Research, 48: 973–1014. doi: 10.1111/j.1475-679X.2010.00385.x
- Issue published online: 19 JUL 2010
- Article first published online: 17 AUG 2010
- Accepted manuscript online: 19 JUL 2010 12:00AM EST
- Received 11 November 2009; accepted 06 July 2010
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