The effect of harmonization and convergence with IFRS on the timeliness of earnings reported under Chinese GAAP
Grace Shu-Hsing Wu; Shu-Hsing Li; Steve Lin
| Year of publication: |
2014
|
|---|---|
| Authors: | Wu, Grace Shu-hsing ; Li, Shu-hsing ; Lin, Steve |
| Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 10.2014, 2, p. 148-159
|
| Subject: | IFRS Convergence | Chinese GAAP | Future earnings response coefficient | IFRS | Bilanzierungsgrundsätze | Accounting standards | China | Jahresabschluss | Financial statement | Gewinn | Profit | 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/10010407927