Balfoort, Ferdinand; Baskerville, Rachel Francis; … - In: Accounting, Auditing & Accountability Journal 30 (2017) 2, pp. 352-377
studies of the adoption of IFRS in China, studies of both guānxì and fair value in Chinese accounting research, this study … surrounding the collapse of China Medical Technologies. Findings Guānxì is integral to Asian economies and economic transactions …