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Empirical test on the removal of reconciliation requirement from IFRS to US-GAAP

Liu, Chunhui; O'Farrell, Grace - In: International journal of managerial and financial accounting 2 (2010/2011) 2, pp. 123-133

Persistent link: https://www.econbiz.de/10011416881

The impact of IFRS on earnings management : evidence from the people's Republic of China

Liu, Chunhui; O'Farrell, Grace - In: International journal of services and standards 7 (2011) 3/4, pp. 264-277

Persistent link: https://www.econbiz.de/10009513453

Empirical test on the removal of reconciliation requirement from IFRS to US-GAAP

Liu, Chunhui; O'Farrell, Grace - In: International Journal of Managerial and Financial Accounting 2 (2010) 2, pp. 123-133

On March 4, 2008, Release No. 33-8879 adopted by the Securities and Exchange Commission (SEC) went into effect and eliminated the need for US-listed foreign companies who prepare financial statements in accordance with IASB-IFRS (International Financial Reporting Standards as issued by the...

Persistent link: https://www.econbiz.de/10008755153

IFRS and US-GAAP comparability before release No. 33-8879 : some evidence from US-listed Chinese companies

Liu, Chunhui - In: International journal of accounting and information … 19 (2011) 1, pp. 24-33

Persistent link: https://www.econbiz.de/10008988297

XBRL : a new global paradigm for business financial reporting

Liu, Chunhui - In: Journal of global information management : an official … 21 (2013) 3, pp. 60-80

Persistent link: https://www.econbiz.de/10010197637

Value relevance change under international accounting standards : an empirical study of Peru

Liu, Chunhui; Yao, Lee J.; Yao, Michelle Y. M. - In: Review of Pacific Basin financial markets and policies 15 (2012) 2, pp. 1-17

Persistent link: https://www.econbiz.de/10009574426

The impact of IFRS on accounting quality in a regulated market : an empirical study of China

Liu, Chunhui; Yao, Lee J.; Hu, Nan; Liu, Ling - In: Journal of accounting, auditing & finance 26 (2011) 4, pp. 659-676

Persistent link: https://www.econbiz.de/10009373900

Differences in earnings management between firms using US GAAP and IAS/IFRS

Liu, Chunhui; Yuen, Chun Yip; Yao, Lee Jian; Chan, Siew H. - In: Review of accounting & finance 13 (2014) 2, pp. 134-155

Persistent link: https://www.econbiz.de/10010387804

Value Relevance Change Under International Accounting Standards: An Empirical Study of Peru

Liu, Chunhui; Yao, Lee J.; Yao, Michelle Y. M. - In: Review of Pacific Basin Financial Markets and Policies … 15 (2012) 02, pp. 1150008-1

In face of broad adoption of International Financial Reporting Standards (IFRS), the Securities and Exchange Commission (SEC) is considering its quality and acceptability. This paper reports a study that examines changes in value relevance with a sample of Peru firms mandated to use...

Persistent link: https://www.econbiz.de/10010554836

Differences in earnings management between firms using US GAAP and IAS/IFRS

Liu, Chunhui; Yuen, Chun Yip; Yao, Lee J.; Chan, Siew H. - In: Review of Accounting and Finance 13 (2014), pp. 134-155

Purpose –The purpose of this paper is to examine whether the relatively rules-based US Generally Accepted Accounting Principles (GAAP) and the more principles-based International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) provide different opportunities for...

Persistent link: https://www.econbiz.de/10010795392