We study financial reporting and disclosure practices in China using survey methods similar to prior studies of U …, Chinese firms do not have a bias towards conservative reporting. We explain and reconcile these differences as resulting from …

This paper aims to investigate whether Chinese internal control regulation improves reporting quality. After the … disclose both management and audit reports on internal control and aims to help firms ensure reporting reliability. Previous … effect on reporting quality and triggers no side-effects harming firms’ long-term value. Our findings suggest that the …

International Financial Reporting Standards (IFRS) in an effort to improve the quality of information available for risk management … stakeholders of the firm in a way that should foster further economic growth in China. -- International Financial Reporting …

fraudulent financial reporting. We find that companies that change their corporate names without making underlying changes to … business fundamentals are more likely to commit financial reporting fraud. The positive association between corporate renaming … and financial reporting fraud is more pronounced for nonstate- owned enterprises and companies with a lower ownership …

International Financial Reporting Standards (IFRS). Using the intercept of the Basu (1997) model, an overall reduction is found in …