Does IFRS convergence promote corporate innovation? Preliminary evidence from China
| العنوان: | Does IFRS convergence promote corporate innovation? Preliminary evidence from China |
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| المؤلفون: | Lijing Tong, Yingwen Deng, Min Zhang, Yaqian Wu |
| المصدر: | Asia-Pacific Journal of Accounting & Economics. 29:255-274 |
| بيانات النشر: | Informa UK Limited, 2019. |
| سنة النشر: | 2019 |
| مصطلحات موضوعية: | Economics and Econometrics, 050208 finance, business.industry, 05 social sciences, Accounting, Sample (statistics), 050201 accounting, Information environment, International Financial Reporting Standards, Corporate innovation, 0502 economics and business, Business, Convergence (relationship), China, Finance |
| الوصف: | Using a sample of Chinese A-share and H-share firms, this study examines the influence of International Financial Reporting Standards (IFRS) convergence on corporate innovation. Empirical r... |
| تدمد: | 2164-2257 1608-1625 |
| URL الوصول: | https://explore.openaire.eu/search/publication?articleId=doi_________::a3ea36a979361322dd46aa1ffc4b0437 https://doi.org/10.1080/16081625.2019.1673185 |
| رقم الأكسشن: | edsair.doi...........a3ea36a979361322dd46aa1ffc4b0437 |
| قاعدة البيانات: | OpenAIRE |
PDF full text from Publisher | تدمد: | 21642257 16081625 |
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