Guan, Jenny Xinjiao - 2019
-2006 because of their dual-class share structure: statements for A-shares follow Chinese GAAP and those for B-shares follow IFRS …. We find a disparity in within-jurisdiction accounting comparability between these two sets of accounting standards: IFRS … liquidity between A- and B-shares. Our study has implications for the effects of IFRS adoption on overall comparability in …