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Please use this identifier to cite or link to this item: https://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/14510
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dc.contributor.authorJins Lin-
dc.contributor.authorJoao Neiva De Fisueiredo-
dc.date.accessioned2024-03-02T06:27:57Z-
dc.date.available2024-03-02T06:27:57Z-
dc.date.issued2012-
dc.identifier.urihttp://gnanaganga.inflibnet.ac.in:8080/jspui/handle/123456789/14510-
dc.description.abstractThis research examines whether the 2007 mandaiory adoption of Accounting Standards for Business Enterprises (ASBE) by Chinese publicly traded companies had an impact on firms' earnings quality. Due to the close similarity between ASBE and International Financial Reporting Standards (IFRS), this study contributes to the growing literature on the impact of the proposed implementation of a single global set of reporting standards on the quality of financial disclosures.-
dc.publisherJournal of Accounting and Finance-
dc.subjectIFRS-
dc.subjectASBE-
dc.subjectEarnigs Quality-
dc.subjectChina-
dc.titleThe Impact of Ifrs Adoption on Earnings Quality of Chinese Firms-
dc.volVol. 26-
dc.issuedNo. 2-
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