Value relevance of international accounting standards harmonization: Evidence from A- and B-share markets in China

By Z. Lin, Fen-ling Chen. 2005

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Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe: The Value Relevance of Accounting Data under IFRS (2010, unknown): “With respect to emerging economies, Jermakowicz and GornikTomaszewski (2001) establish that value relevance in Poland is similar to that of more developed economies, whereas Lin and Chen (2005) find that the Chinese GAAP are more relevant than IFRS.”
The Impact of IFRS on Accounting Quality in a Regulated Market (2011, background): “The rising importance of the private sector in China calls for quality improvement to reporting and auditing standards (Lin & Chen, 2005).”
Value relevance, earnings management and corporate governance in China (2015, background): “…relevance of accounting information is being devoted in the literature focusing on China due to its fast-growing stock market and unique market segmentation (Aharony et al., 2000; Chen et al., 2001; Haw et al., 1999; Lin and Chen, 2005; Liu and Liu, 2007; Liu et al., 2011; Samia and Zhou, 2004).”
Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007, background): “This Act provides for the application of the following accounting rules, applicable exclusively to consolidated financial statements prepared by companies required to report mandatory consolidated accounting information in years commencing as of January 1, 2005: (a) If at the closing date for the ye”