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Adaptability to fair value accounting in an emerging economy

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References

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2006What has the invisible hand achieved?184 cited

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2008

An Experiment in Fair Value Accounting: UK Investment Vehicles

156 cited

2002Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices143 cited

Cited by

2014The New C hinese Accounting Standards and Audit Report Lag66 cited
2018A review of the current debate on the determinants and consequences of mandatory IFRS adoption64 cited
2016Cost-benefit analysis of IFRS adoption: developed and emerging countries59 cited
2012Development of financial reporting environment in Malaysia50 cited
2018Twenty Years of Accounting and Finance Research on the Chinese Capital Market48 cited
2020Institutional factors and the impact of international financial reporting standards: the Central and Eastern European experience45 cited
2015Value-relevance of Earnings and Book Value Over the Institutional Transition in China: The Suitability of Fair Value Accounting in This Emerging Market44 cited
2020Accounting Regulations and IFRS Adoption in Francophone North African Countries: The Experience of Algeria, Morocco, and Tunisia39 cited
2015The long-term effects of bank recapitalization: Evidence from Indonesia38 cited
2022Disclosure of key audit matters (KAMs) in financial reporting: evidence from an emerging economy36 cited
2012The double-edged sword of CEO/chairperson duality in corporatized state-owned firms: evidence from top management turnover in China34 cited
2016Preparedness of the entities for the IFRS for SMEs: an emerging country case34 cited
2016The effect of mandatory XBRL and IFRS adoption on audit fees33 cited
2014Writing an article for a refereed accounting journal32 cited
2016Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector32 cited
2013The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria32 cited