IFRS adoption in China and foreign institutional investments

Author:

DeFond Mark,Gao Xinzi,Li Oliver Zhen,Xia Lijun

Funder

Natural Science Foundation of China

Shanghai University of Finance and Economics

Publisher

Elsevier BV

Subject

Finance,Accounting

Reference44 articles.

1. Country-specific factors related to financial reporting and value relevance of accounting data;Ali;J. Account. Res.,2000

2. Market reaction to the adoption of IFRS in Europe;Armstrong;Account. Rev.,2010

3. Infrastructure requirements for an economically efficient system of public financial reporting and disclosure;Ball;Brooking-Wharton Papers Financial Services,2001

4. International Financial Reporting Standards (IFRS): Pros and cons for investors;Ball;Account. Bus. Res. Int. Account. Policy Forum,2006

5. Incentives versus standards: properties of accounting income in four East Asian countries;Ball;J. Account. Econ.,2003

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