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The effects of harmonization and convergence with IFRS on the timeliness of earnings reported under Chinese GAAP
16 references·0 citing·50 second hop
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An exploratory analysis of earnings management before and after IFRS adoption (2008)Do accounting standards matte…Ownership, two-tier board structure, and the informativeness of earnings – Evidence from China (2007)Ownership, two-tier board str…Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…Differences between domestic accounting standards and IAS: Measurement, determinants and implications (2007)Differences between domestic …International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Financial Repor…Does Income Smoothing Improve Earnings Informativeness? 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References

  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2006Does Income Smoothing Improve Earnings Informativeness?819 cited
  • 2008Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption731 cited
  • 1999The impact of improved auditor independence on audit market concentration in China664 cited
  • 2007Differences between domestic accounting standards and IAS: Measurement, determinants and implications546 cited
  • 2004The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies544 cited
  • 2007Ownership, two-tier board structure, and the informativeness of earnings – Evidence from China514 cited
  • 2002Bringing the Future Forward: The Effect of Disclosure on the Returns‐Earnings Relation480 cited
  • 1994Lack of timeliness and noise as explanations for the low contemporaneuos return-earnings association471 cited
  • 2004What Determines Chinese Stock Returns?446 cited
  • 2005The Impact of SFAS No. 131 Business Segment Data on the Market's Ability to Anticipate Future Earnings257 cited
  • 2012Institutions and Information Environment of Chinese Listed Firms

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218 cited
  • 2011Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China*199 cited
  • 2006Discussion of ‘International Financial Reporting Standards (IFRS): pros and cons for investors’198 cited
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