The impact of institutional factors and IFRS on the value relevance of accounting information: Evidence from ah shares / Zou Feng
The study investigates whether institutional factors affect the value relevance of accounting information of Chinese cross-listed firms during the years 2000 to 2013. It covers the last two sets of China's accounting standards – both the Accounting System for Business Enterprises (ASBE) release...
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| Format: | Thesis |
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2021
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| Online Access: | http://studentsrepo.um.edu.my/14174/ http://studentsrepo.um.edu.my/14174/2/Zou_Feng.pdf http://studentsrepo.um.edu.my/14174/1/Zou_Feng.pdf |