Global ETD Search
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Showing 1 to 3 of 3 for “"Chinese accounting standards"”.
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The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation
… the early 1990s to harmonize their domestic standards with IAS have been successful. Four research questions are addressed and eight hypotheses are developed to investigate the current level of harmonization and whether the extent of harmonization improves with the issuance of the most recent …
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The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards
… to investigate the relative value relevance of accounting information (earnings and book values of equity, based on two sets of financial statements) in relation to both A-and B-share prices over the following periods: (a) 1994 to 1997, (b) 1998 to 2004, and (c) 1994 to 2004. In particular, this …