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Implementation of IFRS in a regulated market · Study

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ArticleImplementation of IFRS in a regulated market

Yuan Ding2008

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Implementation of IFRS in a regulated market

Yuan Ding · Xijia Su

101 citations·0/0 files stored·Journal of Accounting and Public Policy

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

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References

2005Corporate performance and CEO compensation in China 2003Corporate governance in China: An overview 2001Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China 2000An Emerging Market's Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange*2002Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices 1999A Comparison of Reported Earnings Under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange

Cited by

2011Accounting Properties of Chinese Family Firms 2014The New C hinese Accounting Standards and Audit Report Lag 2016Cost-benefit analysis of IFRS adoption: developed and emerging countries 2012Does IFRs convergence improve quality of accounting information? Evidence from the Chinese stock market 2018International Financial Reporting Standards adoption and information quality: Evidence from Brazil 2016The effect of accounting academics in the boardroom on the value relevance of financial reporting information 2013

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Year2008

Typearticle

Published2008-10-31

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations101

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1016/j.jaccpubpol.2008.09.005

openalex_workW2161914741

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How do accounting standards and insiders' incentives affect earnings management? Evidence from China

2017The Pathway of Transition to International Financial Reporting Standards (IFRS) in Developing Countries: Evidence from Indonesia