The impact of the 2007 reforms in China on the quality of earnings
Year of publication: |
May 2016
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Authors: | Liu, Siming ; Skerratt, Len ; Li, Shaomeng |
Published in: |
Journal of Chinese economic and business studies. - Abingdon : Routledge, ISSN 1476-5284, ZDB-ID 2109541-3. - Vol. 14.2016, 2, p. 193-209
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Subject: | Earnings quality | IFRS and Chinese GAAP convergence | accounting reform | IFRS | China | Reform | Bilanzierungsgrundsätze | Accounting standards | Bilanzpolitik | Accounting policy | Gewinn | Profit | Wirtschaftsreform | Economic reform |
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