Balfoort, Ferdinand; Baskerville, Rachel Francis; … - In: Accounting, Auditing & Accountability Journal 30 (2017) 2, pp. 352-377
Purpose The evolution of International Financial Reporting Standards (IFRS) was nurtured by economists and accountants … studies of the adoption of IFRS in China, studies of both guānxì and fair value in Chinese accounting research, this study …