In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards – arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this...

Purpose – This paper aims to investigate whether the accounting reform in China has improved the relevance of China's accounting information. It seeks to investigate the association between earnings and book value of equity to share returns before and after the introduction of the Accounting...