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Adoption of International Financial Reporting Standards Has Enhanced Chinese Company Transparency |
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| Authors: | Jing Lin Joao Neiva de Figueiredo A. J. Stagliano |
| Affiliation: | Saint Joseph＇s University, Philadelphia, PA, USA |
| Abstract: | accounting standards Accounting Standards for Business Enterprises （ASBE） earnings quality International Financial Reporting Standards （IFRS） income smoothing |
| Keywords: | accounting standards Accounting Standards for Business Enterprises （ASBE） earnings quality International Financial Reporting Standards （IFRS） income smoothing |
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