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The impact of IFRS convergence on the effectiveness of accounting information for share valuation : evidence from the Mainland of China
Wu, Shu-hsing - In: Frontiers of business research in China : selected … 6 (2012) 2, pp. 288-323
Persistent link: https://www.econbiz.de/10009575136
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Rethinking China : discourse, convergence and fair value accounting
Zhang, Eagle; Andrew, Jane - In: Critical perspectives on accounting : an international … 36 (2016), pp. 1-21
Persistent link: https://www.econbiz.de/10011487960
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The interplay between accounting professionals and political ideologies : the emergence of Chinese accounting standards from 1978 to 1992
Xu, Lina; Cortese, Corinne; Zhang, Eagle - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 360-378
Persistent link: https://www.econbiz.de/10011937514
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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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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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Cross listing and firm value : corporate governance or market segmentation? : An empirical study of the stock market
Ji, Gang (contributor) - 2005
Persistent link: https://www.econbiz.de/10003281749
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Government accounting standards in China, US and UK
Chan, James L.; Jianfa, Li - In: International trends and experiences in government …, (pp. 15-27). 2005
Persistent link: https://www.econbiz.de/10003432800
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Accounting for the Chinese context : a comparative analysis of international and Chinese accounting standards focusing on business combinations
Bondi, Yuri; Zhang, Qiusheng - In: Socio-economic review 5 (2007) 4, pp. 695-724
Persistent link: https://www.econbiz.de/10003606437
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Relative value-relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards
Chamisa, Eddie; Mangena, Musa; Ye, Guanlan - In: Journal of accounting in emerging economies : JAEE 2 (2012) 2, pp. 162-187
Persistent link: https://www.econbiz.de/10009574392
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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