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The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP : evidence from China, Hong Kong, Japan, Korea and Singapore
Eng, Li Li; Sun, Li; Thanyaluk Vichitsarawong - In: Advances in accounting : a research annual 29 (2013) 2, pp. 278-285
Persistent link: https://www.econbiz.de/10010229276
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IFRS and convergence in China and the USA
Moser, Randy - In: Journal of technology management in China 9 (2014) 1, pp. 56-66
Persistent link: https://www.econbiz.de/10010386389
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GAAP Difference or Accounting Fraud? Evidence from Chinese Reverse Mergers Delisted from U.S. Markets
Chen, Yimiao - 2015
In 2012, one in four federal securities class-action lawsuits filed in the U.S. involved Chinese Reverse Merge companies (CRMs). However, these lawsuits sometimes have encountered difficulties in court due to insufficient direct evidence of accounting fraud. We propose a new method for fraud...
Persistent link: https://www.econbiz.de/10013027880
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Decision-making of discretionary goodwill impairments : evidence from publicly listed firms in China
Yang, Shengyi - In: Emerging markets, finance & trade : a journal of the … 59 (2023) 8, pp. 2470-2492
Persistent link: https://www.econbiz.de/10014320994
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Exploring local government financing strategies in China : a capital structure perspective
Qin, Shikun; Luo, Weijie - In: Public performance & management review 45 (2022) 4, pp. 970-997
Persistent link: https://www.econbiz.de/10013371346
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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 : TIJA 43 (2008) 2, pp. 139-169
Persistent link: https://www.econbiz.de/10003738800
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Discussant comments for "Do auditing standards improve the accounting disclosure and information environment of public companies? : evidence from the emerging markets in China"
Haw, In-mu - In: The international journal of accounting : TIJA 43 (2008) 2, pp. 170-177
Persistent link: https://www.econbiz.de/10003738802
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Reply to discussant comments for "Do auditing standards improve the accounting disclosure and information environment of public companies? : evidence from the emerging markets in C...
Sami, Heibatollah; Zhou, Haiyan - In: The international journal of accounting : TIJA 43 (2008) 2, pp. 178-183
Persistent link: https://www.econbiz.de/10003738804
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A transparency disclosure index measuring disclosures : Chinese listed companies
Cheung, Stephen Y. L.; Jiang, Pingyu; Tan, Weiqiang - In: Journal of accounting and public policy 29 (2010) 3, pp. 259-280
Persistent link: https://www.econbiz.de/10003988381
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Auditing standards, increased accounting disclosure, and information asymmetry : evidence from an emerging market
Zhou, Haiyan - In: Journal of accounting and public policy 26 (2007) 5, pp. 584-620
Persistent link: https://www.econbiz.de/10003575771