Internationalization of enterprises and quality of financial reports in China: Moderating roles of audit committee characteristics
Tianbao Li,
Supa Tongkong
Abstract:In the process of seeking sustainable development, enterprises have chosen international business strategy. The purpose of this study is to examine the relationship between the degree of internationalization of Chinese listed firms and financial reporting quality, as well as whether audit committees can moderate the impact of enterprise internationalization on financial reporting quality. The empirical analysis results of Chinese listed manufacturing firms from 2014 to 2018 show that: the degree of corporate i… Show more
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