YI Fei Zhang

Department of Accounting, University of Cheng Du, China

[ 1 ] - Investigating the Empirical Effect of ABC Stages on the Performance of Companies

The major aim of this study is to extend Zhang and Isa’s (2011) study by investigating the moderating effect of the stages of ABC application on the firms’ performance. This study selects 106 Chinese manufacturing companies and employs multiple regression technique and structural equation modelling. It examines whether successful application of the ABC directly affects the firm’s performance, a...

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