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IFRS adoption in China and foreign institutional investments
DeFond, Mark L.; Gao, Xinzi; Li, Oliver Zhen; Xia, Lijun - In: China journal of accounting research : CJAR 12 (2019) 1, pp. 1-32
We examine the effectiveness of China's IFRS adoption from the perspective of an important set of financial report … users, foreign institutional investors. We find that foreign institutional investment does not increase after China's IFRS … that foreign institutional investors' returns decrease after China's IFRS adoption. Finally, the decline in foreign …
Persistent link: https://www.econbiz.de/10011976842
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The internationalization of accounting policy in a soft-law context : the case of Renault, 1980 - 1984
Touron, Philippe; Daly, Peter - In: Accounting history review 23 (2013) 2, pp. 185-212
Persistent link: https://www.econbiz.de/10009789619
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The value relevance of earnings in Europe after IFRS implementation : why do national differences persist?
Filip, Andrei; Raffournier, Bernard - In: International journal of accounting, auditing and … 9 (2013) 4, pp. 388-415
Persistent link: https://www.econbiz.de/10010253004
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The role of national culture in international financial reporting standards adoption
El-Helaly, Moataz; Ntim, Collins G.; Soliman, Mark - In: Research in international business and finance 54 (2020), pp. 1-19
Persistent link: https://www.econbiz.de/10012549853
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Country-specific drivers of the value relevance of goodwill impairment losses
Alshehabi, Ahmad; Georgiou, George; Ala, Alessandro S. - In: Journal of international accounting auditing & taxation 43 (2021), pp. 1-22
Persistent link: https://www.econbiz.de/10012592096
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The value relevance of earnings in Europe after IFRS implementation: why do national differences persist?
Filip, Andrei; Raffournier, Bernard - In: International Journal of Accounting, Auditing and … 9 (2013) 4, pp. 388-415
Since 2005, all European listed companies must comply with IFRS in the preparation of their consolidated financial … accounting quality before and after IFRS implementation. But they do not really address the following question: will the adoption …
Persistent link: https://www.econbiz.de/10010722769
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Assessing the connectedness between the adoption of Ifrs and the strength of accounting institutions in Nigeria
Aderemi, Adeyemo Kingsley; Alege, Philip; Odianonsen, … - In: Journal of accounting and auditing : research & … (2015), pp. 1-12
Persistent link: https://www.econbiz.de/10011594977
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Globalization, Transparency and Economic Growth: The Vulnerability of Chinese Firms to Macroeconomic Shocks
Oxelheim, Lars - 2008
and inflation rates. China has recently adopted International Financial Reporting Standards (IFRS) in her efforts to … in a way that fosters further economic growth in China. …
Persistent link: https://www.econbiz.de/10010320377
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Globalization, transparency and economic growth : the vulnerability of Chinese firms to macroeconomic shocks
Oxelheim, Lars (contributor) - 2008
the new exposure to fluctuating rates of exchange, interest and inflation. China has recently adopted a version of the … International Financial Reporting Standards (IFRS) in an effort to improve the quality of information available for risk management … and for pricing of risk. This paper analyzes the gains in transparency from the implementation of IFRS in Europe as of …
Persistent link: https://www.econbiz.de/10003757004
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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