Accounting Standards, Earnings Transparency and Audit Fees: Convergence with IFRS in China
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DOI: 10.1111/auar.12226
Abstract: This study investigates the effect of China's new accounting standards (which converged with International Financial Reporting Standards (IFRS) in 2007) on a new market‐based attribute of earnings quality – earnings transparency (defined as the explanatory… read more here.
Keywords: accounting standards; audit fees; earnings transparency; accounting ... See more keywords