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Keywords: Convergence of accounting standards
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Journal Articles
International Journal of Accounting and Information Management (2012) 20 (2): 171–188.
Published: 04 May 2012
... convergence. Design/methodology/approach The paper develops a model showing the role of corporate governance in converging national accounting standards with the IFRS, and empirically tests the model using a sample of Chinese listed companies with B‐shares. Both analysis of variance and multiple...
