Chamisa, Eddie; Mangena, Musa; Ye, Guanlan - In: Journal of Accounting in Emerging Economies 2 (2012) 2, pp. 162-187
Purpose – The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A‐share and B‐share markets during three distinct phases...