HIGHLIGHTS
- who: pc from the School of Southwestern Minzu University, Chengdu, China have published the paper: BCP Business & Management FEMS 2022 Volume 19 (2022), in the Journal: (JOURNAL)
- what: In this paper the impact of expected credit loss model on the quality of corporate accounting information is studied by using Differences-in-Differences method. The incurred loss model can only be impaired when there are objective conditions indicating that there are losses, which leads to the fact that enterprises do not take impairment in a good economic environment. The regression coefficient of the cross product term . . .
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