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ArticleChinese GAAP and IFRS: An analysis of the convergence process

Songlan Peng2010

Article2010

Chinese GAAP and IFRS: An analysis of the convergence process

Songlan Peng · Joyce van der Laan Smith

107 citations·0/0 files stored·Journal of International Accounting Auditing and Taxation

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

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References

1999Strategies for Theorizing from Process Data 1990Longitudinal Field Research on Change: Theory and Practice 1995Explaining Development and Change in Organizations 2003Incentives versus standards: properties of accounting income in four East Asian countries 1999Organizational Change: A Review of Theory and Research in the 1990s 2001STUDYING ORGANIZATIONAL CHANGE AND DEVELOPMENT: CHALLENGES FOR FUTURE RESEARCH.1990Longitudinal Field Research Methods for Studying Processes of Organizational Change 2005The adoption of international accounting standards in Bangladesh

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2011A story about IAS/IFRS implementation in Romania 2012International Financial Reporting Standards in an Emerging Economy: Lessons from Romania 2013Implementation of IFRS for SME s in Emerging Economies: Stakeholder Perceptions in the Czech Republic, Hungary, Romania and Turkey 2015IFRS adoption strategies and theories of economic development 2020Anxiety or Pain? The Impact of Tariffs and Uncertainty on Chinese Firms in the Trade War

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Year2010

Typearticle

Published2010-01-01

VenueJournal of International Accounting Auditing and Taxation

ISSN-L1061-9518

Languageen

Citations107

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1016/j.intaccaudtax.2009.12.002

openalex_workW2138167791

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2018Executive cash compensation and tax aggressiveness of Chinese firms

2016Cost-benefit analysis of IFRS adoption: developed and emerging countries

2013Changes in the value relevance of accounting information over time: Evidence from the emerging market of China