Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China*

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Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, unknown): “A related example from the Chinese context is provided by He et al. (2011). (8)Doing so requires judgment calls in several instances, including (1) when a paper addresses”
A review of the IFRS adoption literature (2016, background): “He et al. (2012) study earnings management around the switch in accounting standards and report that Chinese firms manage earnings more to offset losses reported under fair”
Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China (2015, unknown): “Consistent with this notion, He et al. (2012) argue and find that “the lack of active markets for non-financial assets and the prevalence of related-party transactions provide firms with opportunities to employ FVA for earnings management” in China.”