The Effects of IFRS adoption on Accounting Quality: Evidence from China
This paper is an empirical analysis of the accounting quality effects of IFRS adoption in China. I examined three proxies for accounting quality i.e. earnings management, timely loss recognition and value relevancy. The regression analyses cover the time period from 2003 to 2008 with 214 firms from...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2009
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| Online Access: | https://eprints.nottingham.ac.uk/22922/ |