The Impact of IFRS on Accounting Quality in a Regulated Market

By Chunhui Liu, Lee Jian Yao, Nan Hu, Lingbing Liu. 2011

263 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/4e855b50b34053bbb2f743c96539ab0e1c31fb04

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Yuan George Shan

In Strategy and Management

1. Yuan George Shan

Citations in the corpus

• Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China (2015, unknown): “After experiencing a sustained period of economic reform over the last thirty years, China has become more similar to developed countries in terms of economic and social conditions (Liu et al., 2011).”
• 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).”