"The empirical case study research literature on Chinese management is meagre. This rapidly changing market environment requires more research to provide an understanding of empirical processes of management practice and the business landscape in which they operate. This book adopts a holistic...

In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS, respectively. The parallel use of the two accounting...