Principles-based accounting standards and the timeliness of annual reports: evidence from China
Asian review of accounting, 2021-08, Vol.29 (3), p.399-442 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-07-2021-0120
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