Abstract:This study aims to analyze the trends of Chinese companies' revenue-expense matching level and identify the impacts of the 2008 global financial crisis and the 2015 plunge in the Shanghai index on this level of matching. Since these two events, China has implemented strong regulations in the form of structural changes in financial markets and the application of accounting standards. The analysis results can be summarized as follows: first, the analysis of samples for all firm years showed that the expenses of … Show more
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