Does mandatory IFRS convergence constrain rounding manipulations in accounting? : evidence from Chinese firms
Li Dang, Daoping (Steven) He, Yuefan Sun
| Year of publication: |
2017
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|---|---|
| Authors: | Dang, Li ; He, Daoping Steven ; Sun, Yuefan |
| Published in: |
International journal of managerial and financial accounting. - Olney, Bucks. : Inderscience Publ., ISSN 1753-6715, ZDB-ID 2458817-9. - Vol. 9.2017, 1, p. 1-18
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| Subject: | accounting quality | Benford's law | China | IFRS | rounding manipulations | Manipulation | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011795080