Muhammad Umar Draz

[ 1 ] - IFRS or IFRS-Based Domestic Standards: Implications for China’s Future Accounting System

People’s Republic of China has a long history of accounting and accounting reforms. This study focuses on “whether China should continue its IFRS-based domestic accounting standards or full convergence with the IFRS is more appropriate”? Both quantitative and qualitative approaches are applied to answer the research question of this work. Binary choice model has been used in the statistical ana...