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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

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

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

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

Balancing past and present : the impact of accounting internationalisation on German accounting regulations

Fülbier, Rolf Uwe; Klein, Malte - In: Accounting history : journal of the Accounting History … 20 (2015) 3, pp. 342-374

Persistent link: https://www.econbiz.de/10011440867

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

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

The state of public enterprise financial reporting in Serbia

Miloevič, Miroslav - In: Economic analysis : EA 51 (2018) 3/4, pp. 105-114

Persistent link: https://www.econbiz.de/10012061730

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

The long-term effect of Western customs institution on firm innovation in China

Jin, Gan; Schulze, Günther G. - 2024

Can historical institutions affect today's firm innovation? We analyze a historical experiment in 1902, when the … industrial firms in China, we show that firms in locations historically affected by the CMC rules exhibit higher innovation …

Persistent link: https://www.econbiz.de/10014483325