The Effects of IFRS Convergence on Earnings Quality of Chinese Listed State-owned Enterprises

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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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Bibliographic Details
Main Author:	ZHANG, YI
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2016
Online Access:	https://eprints.nottingham.ac.uk/36580/

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