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Reply to discussant comments on "Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in Chin...

Sami, Heibatollah; Zhou, Haiyan - In: The International Journal of Accounting 43 (2008) 2, pp. 178-183

Persistent link: https://www.econbiz.de/10005306934

A comparison of value relevance of accounting information in different segments of the Chinese stock market

Sami, Heibatollah; Zhou, Haiyan - In: The International Journal of Accounting 39 (2004) 4, pp. 403-427

Persistent link: https://www.econbiz.de/10005306998

Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China

Sami, Heibatollah; Zhou, Haiyan - In: The International Journal of Accounting 43 (2008) 2, pp. 139-169

In this paper, we investigate the impact of the implementation of a set of new auditing standards in 1996 on the information environment in the emerging markets in China. Because the implementation of such standards can increase the quality and/or quantity of accounting disclosures, it can be...

Persistent link: https://www.econbiz.de/10005331413