The Role of International Accounting Standards in Transitional Economies: A Study of the People's Republic of China

By E. Eccher, Paul M. Healy. 2000

177 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/02dcf7d7c9548fbd92cb2ad0a96bebb7499c4b0d

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Citations in the corpus

Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions * (2007, background): “In the first category, Harris and Muller (1999), Ashbaugh and Olsson (2002), Eccher and Healy (2000), Bartov et al. (2005), Hung and Subramanyam (2007) analyze the value relevance of IAS accounting numbers relative to local GAAP and/or U.S. GAAP numbers and generally find mixed evidence relative to…”
International Accounting Standards and Accounting Quality (2008, unknown): “Comparing IAS and Chinese GAAP, Eccher and Healy (2003) finds that accounting amounts based on IAS are not more value relevant than those based on Chinese GAAP for firms that can be owned by foreign investors.”
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2013, background): “In the first category, Harris and Muller (1999), Ashbaugh and Olsson (2002), Eccher and Healy (2000), Bartov et al. (2005), Hung and Subramanyam (2007) analyze the value relevance of IAS accounting numbers relative to local GAAP and/or U.S. GAAP numbers and generally find mixed evidence relative to…”
Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study (2007, unknown): “Eccher and Healy (2000) and Harris and Muller (1999) use US stock exchange data, in particular a sample of foreign firms that”
Have IFRS Affected Earnings Management in the European Union? (2010, background): “Meanwhile, Eccher and Healy (2003) analyse the relevance of information based on Chinese and international principles for valuation purposes.”
The value relevance of IFRS in the European banking industry (2011, background): “More interestingly, Eccher and Healy (2000), Wu et al. (2005) and Hu (2002) all find that the accounting amounts based on IAS are no more value-relevant than those based on Chinese GAAP.”
The Transition to IFRS and the Value Relevance of Financial Statements in Greece (2012, methodology): “Companies were required to prepare financial statements for owners of A-shares using local Chinese accounting standards and to owners of B-shares using IFRS (Eccher & Healy, 2000).”
International Financial Reporting Standards: what are the benefits? (2011, methodology): “…economy, the PRC, there was no difference in the explanatory power of accrual measures under IAS compared with PRC accounting standards when predicting either (1) future cash flows or (2) annual returns on PRC stocks that could be held by international investors (Eccher and Healy 2000).”