The Effects of IFRS Convergence on Earnings Quality of Chinese Listed State-owned Enterprises
This paper examines the effects of IFRS convergence on earnings quality of Chinese listed state-owned enterprises after controlling the effect of the split-share reform on earnings quality. 321 Chinese listed state-owned enterprises are selected and the sample period commences from 2004 to 2009. By...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2016
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| Online Access: | https://eprints.nottingham.ac.uk/36580/ |