Does International Financial Reporting Standards adoption improve or impede comparability? : new evidence from Chinese dual-class firms
Jenny Xinjiao Guan, Kangtao Ye, Shanshan Zhang, Xiao-Jun Zhang
| Year of publication: |
2025
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|---|---|
| Authors: | Guan, Xinjiao ; Ye, Kangtao ; Zhang, Shanshan ; Zhang, Xiao-Jun |
| Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 52.2025, 2, p. 1025-1058
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| Subject: | capital market performance | comparability | fair value | IFRS adoption | IFRS | China | Fair-Value-Bilanzierung | Fair value accounting | Vergleich | Comparison | Welt | World | Finanzmarkt | Financial market |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jbfa.12835 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015395090