The EU’s Adoption of IFRS and the Implication for China : In the Perspective of Accounting Quality and Information Comparability

Bachelor thesis English OPEN
Deng, Shufen;
(2013)
  • Subject: IFRS | EU | accounting quality | information comparability | earning management | value relevance | timely loss recognition | information asymmetry | cost of capital | analyst forecast accuracy | information transfer | cross-country investment

Globalization has led to the growth of international financial markets, as one of the results, the EU adopted IFRS in 2005 to meet the need of accounting globalization and harmonization. This action has triggered a debate about whether the adoption of IFRS is beneficial... View more
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