The impact of regulatory enforcement and audit upon IFRS compliance : evidence from China
Year of publication: |
2010
|
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Authors: | Chen, Jean Jinghan ; Zhang, Haitao |
Published in: |
European accounting review. - London : Routledge, ISSN 0963-8180, ZDB-ID 1128686-6. - Vol. 19.2010, 4, p. 665-692
|
Subject: | Bilanzrecht | Accounting law | Rechtsreform | Legal reform | Bilanzierungsgrundsätze | Accounting standards | IFRS | Gewinn | Profit | Wirtschaftsprüfung | Financial audit | Empirische Methode | Empirical method | China | 1999-2004 |
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