The impact of IFRS on accounting quality in a regulated market: An empirical study of China

• Main Authors: LIU, Chunhui, YAO, Lee J., HU, Nan, LIU, Ling
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2011
• Subjects: accounting quality; value relevance; IFRS; IFRS adoption; China; Accounting; Asian Studies
• Online Access: https://ink.library.smu.edu.sg/sis_research/8212; https://ink.library.smu.edu.sg/context/sis_research/article/9215/viewcontent/The_Impact_of_IFRS_on_Accounting_Quality_in_a_Regulated_Market.pdf
• Institution: Singapore Management University

As more countries consider the adoption of International Financial Reporting Standards (IFRS) that are based on practices prevalent in the English-speaking countries with free markets, it’s increasingly important to understand the impact of IFRS on countries of different institutional, economic, and...