Does IFRS adoption increase the accuracy of Chinese analysts' forecasts?
Year of publication: |
2017
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Authors: | Ding, Fangfei ; Luo, Wenting ; Hao, Xiaolin ; Zhang, Lei |
Published in: |
Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets. - Philadelphia, Pa. : Routledge Taylor & Francis Group, ISSN 1540-496X, ZDB-ID 2089472-7. - Vol. 53.2017, 5, p. 1107-1121
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Subject: | Accuracy of analysts' forecasts | fair value measurement | IFRS adoption | IFRS | Finanzanalyse | Financial analysis | Prognoseverfahren | Forecasting model | Prognose | Forecast | Fair-Value-Bilanzierung | Fair value accounting | China | Bilanzierungsgrundsätze | Accounting standards |
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