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Purpose: Drawing on the premise that the media play a vital corporate governance role, this paper aims to investigate the association between media coverage and financial report restatements. Design/methodology/approach: Based on a sample of Chinese listed companies over the period 2011–2015,...
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Purpose: The paper aims to investigate the value-relevance of changes in fair values of investment property reported under International Accounting Standards (IAS) 40 and International Financial Reporting Standards (IFRS) 13. Design/methodology/approach: Multivariate regression models are used...
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