Accounting Standards, Earnings Transparency and Audit Fees: Convergence with IFRS in China
Author:
Affiliation:
1. Harbin Institute of Technology
2. Shenzhen Tiger Trend Asset Management Co. Ltd
Publisher
Wiley
Subject
Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/auar.12226/fullpdf
Reference37 articles.
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2. Market Reaction to the Adoption of IFRS in Europe;Armstrong;The Accounting Review,2010
3. Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption;Ball;Journal of Accounting Research,2015
4. Cost of Capital and Earnings Transparency;Barth;Journal of Accounting and Economics,2013
5. International Accounting Standards and Accounting Quality;Barth;Journal of Accounting Research,2008
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