Please use this identifier to cite or link to this item:
https://hdl.handle.net/20.500.12540/274| Title: | Accounting conservatism and IFRS adoption in China | Authors: | Chen, Jiayi | Issue Date: | 2020 | Source: | Chen, J. (2020). Accounting conservatism and IFRS adoption in China [Unpublished bachelor's thesis]. Wenzhou-Kean University. | Abstract: | This research investigates the relationship between accounting conservatism and IFRS adoption in China from 2001 to 2012. The main IFRS adoption this research focuses on is the new accounting standard issued in 2006. Through using accrualbased measurement and analyzing 510 Chinese Listed companies, I find the level of accounting conservatism decreased after the 2006 IFRS adoption. | URI: | https://hdl.handle.net/20.500.12540/274 |
| Appears in Collections: | Theses and Dissertations |
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| File | Description | Size | Format | |
|---|---|---|---|---|
| wku_etd001_cbpm01_000252.pdf | 298 kB | Adobe PDF |  View/Open |
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