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In this paper, using sample data of Chinese A-share listed companies between 2007 and 2011, we measure accounting conservatism by adopting the index C_SCORE of Khan and Watts (2007) and current accruals (CACC) of Givoly and Hayn (2000) while conducting correlation analyses, paired tests, and multiple regression analyses. The results show that (1) accounting conservatism exists in equity financing...
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