The substantial convergence of Chinese accounting standards with IFRS and the managerial pay-for-accounting performance sensitivity of publicly listed Chinese firms

Journal of Accounting and Public Policy - Tập 35 - Trang 567-591 - 2016
Bin Ke1, Yubo Li2, Hongqi Yuan3
1Department of Accounting, Business School, National University of Singapore, Mochtar Riady Building, BIZ 1, # 07-53, 15 Kent Ridge Drive, Singapore 119245, Singapore
2Division of Accounting, SHU-UTS SILC Business School, Shanghai University, 20 Chengzhong Road, JiaDing District, Shanghai 201800, PR China
3Department of Accountancy, School of Management, Fudan University, 670 Guoshun Road, Shanghai 200433, PR China

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