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Do converged to IFRS national standards and corporate governance attributes affect accounting conservatism? : evidence from China
Pasko, Oleh; Chen, Fuli; Tkal, Yarmila; Hordiyenko, Mykola - In: Scientific papers of the University of Pardubice 29 (2021) 2, pp. 1-17
evidence testifying to the decrease in AC level after converged to IFRS national standards in China became mandatory. The …The purpose of this paper is to examine the effect of the adoption of converged to IFRS national standards on …, management ownership, concentration of ownership, board size, board independence, CEO duality) on АС in China. The large sample …
Persistent link: https://www.econbiz.de/10012672056
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The impact of corporate governance and ownership structure reforms on earnings quality in China
Ji, Xu-dong; Ahmed, Kamran; Lu, Wei - In: International journal of accounting and information … 23 (2015) 2, pp. 169-198
Persistent link: https://www.econbiz.de/10011305188
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Institutional investors and earnings management associated with controlling shareholders' promises : evidence from the split share structure reform in China
Wilson, Mark; Wang, Kun; Wu, Yue; Lau, Archie - In: Journal of contemporary accounting & economics 18 (2022) 3, pp. 1-21
Persistent link: https://www.econbiz.de/10014226608
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Decision-making of discretionary goodwill impairments : evidence from publicly listed firms in China
Yang, Shengyi - In: Emerging markets, finance and trade : EMFT 59 (2023) 8, pp. 2470-2492
Persistent link: https://www.econbiz.de/10014320994
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The consequences of increasing the scope of managerial judgement in accounting standards
Zhou, Wei; Wu, Liansheng; Wang, Hong - In: Abacus : a journal of accounting, finance and business … 52 (2016) 3, pp. 404-440
Persistent link: https://www.econbiz.de/10011623042
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The impact of the 2007 reforms in China on the quality of earnings
Liu, Siming; Skerratt, Len; Li, Shaomeng - In: Journal of Chinese economic and business studies 14 (2016) 2, pp. 193-209
Persistent link: https://www.econbiz.de/10011585567
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Mandatory IFRS adoption and executive compensation : evidence from China
Hou, Qingchuan; Jin, Qinglu; Wang, Lanfang - In: China journal of accounting research : CJAR 7 (2014) 1, pp. 9-29
This study investigates how the mandatory adoption of International Financial Reporting Standards (IFRS) affects the … contractual benefits of using accounting information to determine executive compensation in China. After controlling for firm and … corporate governance characteristics, we find strong evidence supporting the positive role of mandatory IFRS adoption on the …
Persistent link: https://www.econbiz.de/10011826001
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Related party transactions disclosure in the emerging market of the United Arab Emirates
ElKelish, Walaa Wahid - In: Accounting research journal 30 (2017) 4, pp. 362-378
Persistent link: https://www.econbiz.de/10011813068
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Corporate governance, earnings management, and IFRS : empirical evidence from Chinese domestically listed companies
Wang, Ying; Campbell, Michael - In: Advances in accounting : a research annual 28 (2012) 1, pp. 189-192
Persistent link: https://www.econbiz.de/10009571698
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Do goodwill impairments affect audit opinions? : evidence from China
He, Ziye; Chen, Dong; Tang, Jianxin - In: China journal of accounting research : CJAR 14 (2021) 2, pp. 151-182
. Using a sample of firms listed on China's A-share market from 2007 to 2017, we test the association between goodwill …
Persistent link: https://www.econbiz.de/10012582454