The Effects of IFRS adoption on Accounting Quality: Evidence from China

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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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Bibliographic Details
Main Author:	Liu, Zheng
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2009
Online Access:	https://eprints.nottingham.ac.uk/22922/

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