Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?. A Study from China

International Journal of Accounting

Volumn 43, Issue 4, 2008, Pages 448-468

  Peng, Songlan ^a   Tondkar, Rasoul H ^b   van der Laan Smith, Joyce ^c   Harless, David W ^b  

^a YORK UNIVERSITY   (Canada)

^b VIRGINIA COMMONWEALTH UNIVERSITY   (United States)

^c UNIVERSITY OF RICHMOND   (United States)

Author keywords

Accounting convergence; Accounting regulations in China; Capital markets in China; Emerging markets

Indexed keywords

EID: 56449123506     PISSN: 00207063     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intacc.2008.09.009     Document Type: Article

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