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Adaptability of Fair Value Accounting in China: Assessment of an Emerging Economy Converging with IFRS
16 references·0 citing·46 second hop
Adaptability of Fair Value Accounting in China: Assessment of an Emerging Economy Converging with IFRS (2009)Adaptability of Fair Value Accounting in …Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆ (2007)Politically connected CEOs, c…Ownership, two-tier board structure, and the informativeness of earnings – Evidence from China (2007)Ownership, two-tier board str…Financial reporting quality: is fair value a plus or a minus? (2007)Financial reporting quality: …International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Financial Repor…Implementing IFRS from the perspective of EU publicly traded companies (2006)Implementing IFRS from the pe…Politically-Connected CEOs, Corporate Governance and Post-IPO Performance of China's Partially Privatized Firms (2005)Politically-Connected CEOs, C…Ownership structure, corporate governance, and fraud: Evidence from China (2005)Ownership structure, corporat…Is China’s securities regulatory agency a toothless tiger? Evidence from enforcement actions (2005)Is China’s securities regulat…The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies (2004)The determinants and characte…Revaluations of fixed assets and future firm performance: Evidence from the UK (1999)Revaluations of fixed assets …Accruals, Cash Flows, and Equity Values (1999)Accruals, Cash Flows, and Equ…Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates (1998)Revalued Financial, Tangible,…Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107. (1996)Value-Relevance of Banks' Fai…Enterprise reform in China: agency problems and political control (1996)Enterprise reform in China: a…Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows (1995)Fair value accounting: Effect…Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Fair Value Accounting: Eviden…The Effect of Interest Rate Changes on the Common Stock Returns of Financial Institutions (1984)Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Relative valuation roles of equity book value and net income as a function of financial health (1998)Capital markets research in accounting (2001)Perspectives on Recent Capital Market Research (2002)Risk, Return, and Equilibrium: Empirical Tests (1973)Separation of Ownership and Control (1983)Corporate Ownership Around the World (1999)Inside the black box: Bank credit allocation in China’s private sector (2009)Gender Diversity and Securities Fraud (2015)Board Diversity and Corporate Social Responsibility: Empirical Evidence from France (2020)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Absorptive Capacity: A New Perspective on Learning and Innovation (1990)The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases (2010)Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis (2011)The Role of the Board in the Dissemination of Integrated Corporate Social Reporting (2012)A Survey of Corporate Governance (1997)Political connections, financing and firm performance: Evidence from Chinese private firms (2007)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)State-owned Enterprises Around the WORLD as Hybrid Organizations (2014)The Cross-Section of Expected Stock Returns (1992)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)An Examination of Long-Lived Asset Impairments (2004)Is fair value accounting information relevant and reliable? Evidence from capital market research (2007)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Law and Finance (1998)Recent Developments in Corporate Governance: An Overview (2006)Corporate governance in emerging markets: A survey (2012)Do women directors improve firm performance in China? (2013)Large Shareholders and Corporate Control (1986)Higher market valuation of companies with a small board of directors (1996)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)Corporate Social Responsibility Reporting in China: Symbol or Substance? (2013)The Theory of Economic Regulation (2021)Job Market Signaling (1973)The Pricing of Options and Corporate Liabilities (1973)Legal Determinants of External Finance (1997)IFRS Adoption and Accounting Quality: A Review (2007)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)ESG practices and the cost of debt: Evidence from EU countries (2019)Brand Values and Capital Market Valuation (1998)Scale Effects in Capital Markets‐Based Accounting Research (2009)Value-relevance of nonfinancial information: The wireless communications industry (1996)
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References

  • 2007Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆2,736 cited
  • 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
  • 2005Ownership structure, corporate governance, and fraud: Evidence from China1,071 cited
  • 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
  • 1998Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates632 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
  • 2005Politically-Connected CEOs, Corporate Governance and Post-IPO Performance of China's Partially Privatized Firms484 cited
  • 1996Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107.449 cited
  • 1999Revaluations of fixed assets and future firm performance: Evidence from the UK422 cited
  • 2007Financial reporting quality: is fair value a plus or a minus?419 cited
  • 1995Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows374 cited
  • 2006Implementing IFRS from the perspective of EU publicly traded companies363 cited

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  • 1999Accruals, Cash Flows, and Equity Values352 cited
  • 1996Enterprise reform in China: agency problems and political control335 cited
  • 2005Is China’s securities regulatory agency a toothless tiger? Evidence from enforcement actions279 cited
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