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The role of International Financial Reporting Standards in accounting quality: evidence from the European Union

Chen, Huifa; Tang, Qingliang; Jiang, Yihong; Lin, Zhijun - In: Journal of international financial management and accounting 21 (2010) 3, pp. 220-278

Persistent link: https://www.econbiz.de/10008650320

How to measure country-level financial reporting quality?

Tang, Qingliang; Chen, Huifa; Lin, Zhijun - In: Journal of financial reporting & accounting : JFRA 14 (2016) 2, pp. 230-265

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How to Measure Country Level Financial Reporting Quality?

Tang, Qingliang - 2012

This study constructs six accounting and auditing indicators to develop a comprehensive index to measure financial reporting quality of 38 main capital markets in the world from 2000 to 2007. In order to test the validity of the methodology, we use the index to tests national institutional...

Persistent link: https://www.econbiz.de/10013103532

The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union

Chen, Huifa; Tang, Qingliang; Jiang, Yihong; Lin, Zhijun - In: Journal of international financial management and accounting 21 (2010) 3, pp. 220-279

Persistent link: https://www.econbiz.de/10008443063

Spatial variability and temporal patterns of internal price of carbon : a transitional management perspective

Chen, Huifa; Shan, Yuan George; Tang, Qingliang; Zhang, … - In: Meditari accountancy research 31 (2023) 3, pp. 729-761

Persistent link: https://www.econbiz.de/10014362586

Does high-quality financial reporting mitigate the negative impact of global financial crises on firm performance? : evidence from the United Kingdom

Lin, Zhiwei; Jiang, Yihong; Tang, Qingliang; He, Xiangjian - In: Australasian accounting business and finance journal : AABF 8 (2014) 5, pp. 19-46

Persistent link: https://www.econbiz.de/10010520431

How to measure country-level financial reporting quality?

Tang, Qingliang; Chen, Huifa; Lin, Zhijun - In: Journal of Financial Reporting and Accounting 14 (2016) 2, pp. 230-265

Purpose The purpose of this study is to measure the financial reporting quality of 38 main countries (regions) in the world from 2000 to 2014. Design/methodology/approach This paper uses six accounting and auditing indicators to construct a comprehensive index for the measurement of...

Persistent link: https://www.econbiz.de/10014869809

A survey of current developments in Chinese accounting

Lin, Zhijun - In: Advances in international accounting : a research annual 2 (1988), pp. 99-110

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Reputable inside directors and internal control effectiveness

Lin, Zhijun; Song, Byron Y.; Tian, Zhimin - In: The European accounting review 33 (2024) 4, pp. 1197-1226

Persistent link: https://www.econbiz.de/10015052502

Taxation in Germany and Romania

Wang, Zhemin; Lin, Zhijun; Tan, Yan; Li, Yuansha; Liu, … - In: International business and economics research journal 11 (2012) 1, pp. 51-58

Persistent link: https://www.econbiz.de/10009619728