Foo, Dani; Liu, Bin; Davey, Howard - In: Asian Academy of Management Journal of Accounting and … 5 (2009) 2, pp. 55-76
To gauge the effect of the 2001 official "harmonisation" of the Chinese Accounting Standards (CAS) and International Accounting Standards (IAS) regimes, we examine all companies that simultaneously issued both A and B shares in both the SHSE and SZSE using the Weetman, Jones and Gray (1998)...
