Does IFRS Convergence Affect Financial Reporting Quality in China? Research report 131 Does IFRS Convergence Affect Financial Reporting Quality in China?

نویسندگان

  • Edward Lee
  • Martin Walker
  • Colin Zeng
چکیده

ACCA's international research programme generates high-profile, high-quality, cutting-edge research. All research reports from this programme are subject to a rigorous peer-review process, and are independently reviewed by two experts of international standing, one academic and one professional in practice. The Council of the Association of Chartered Certified Accountants considers this study to be a worthwhile contribution to discussion but does not necessarily share the views expressed, which are those of the authors alone. No responsibility for loss occasioned to any person acting or refraining from acting as a result of any material in this publication can be accepted by the authors or publisher. ACKNOWLEDGEMENTS We are grateful to Emmanouil Schizas, Richard Martin and Stephen Young for their helpful and informative comments. The authors are responsible for any remaining errors.

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تاریخ انتشار 2013