20
Allen, F., Qian, J. and Qian, M. J. (2005), ‘Law, Finance, and
Economic Growth in China’, Journal of Financial Economics,
77(1): 57–116.
Allen, F., Qian, J. and Zhang, C. (2010), ‘An Alternative View on
Law, Institutions and Finance’ (University of Pennsylvania,
working paper).
Bai, C. E., Li, D. D., Tao, Z. G. and Wang, Y. J. (2000), ‘A
Multitask Theory of State Enterprise Reform’, Journal of
Comparative Economics, 28: 716–38.
Ball, R., Robin., A. and Wu., J. S. (2003), ‘Incentives Versus
Standards: Properties of Accounting Income in Four East Asian
Countries’, Journal of Accounting Research, 36: 235–70.
Barth, M. E., Beaver, W. H. and Landsman, W. R. (2001), ‘The
Relevance of the Value Relevance Literature for Accounting
Standard Setting: Another View’, Journal of Accounting and
Economics, 31: 77–104.
Barth, M. E., Landsman, W. R., Young, D. Q. and Zhuang, Z. L.
(2011), ‘Relevance of Differences Between Net Income Based on
IFRS and Domestic Standards for European firms’ International
Accounting e-Journal May 2011 http://papers.ssrn.com/sol3/
Delivery.cfm/SSRN_ID2079841_code629991.
pdf?abstractid=1837003&mirid=1 Accessed 18 January 2013
Beyer, A., Cohen, D. A., Lys, T. Z. and Walther, B. R. (2010),
‘The Financial Reporting Environment: Review of the Recent
Literature’, Journal of Accounting and Economics, 50(2–3):
296–343.
Beuselinck, C., Joos, P., Khurana, I. K. and der Meulen, S. V.
(2010), ‘Mandatory IFRS Reporting and Stock Price
Informativeness’, (Tilburg University, working paper).
Bruggemann, U., Hitz, J. M. and Sellhorn, T. (2010), ‘Intended
and Unintended Consequences of Mandatory IFRS Adoption:
Extant Evidence and Suggestions for Future Research’, SFB
Discussion Paper 2012-011 http://edoc.hu-berlin.de/series/
sfb-649-papers/2012-11/PDF/11.pdf Accessed 18 January 2013
Byard. D., Li, Y. and Yu, Y. (2011), ‘The Effect of Mandatory IFRS
Adoption on Financial Analysts’ Information Environment’, Journal
of Accounting Research, 49 (1): 69–96.
Chen, X., Lee, C. W. J. and Li, J. (2008), ‘Government Assisted
Earnings Management in China’, Journal of Accounting and Public
Policy, 27: 262–74.
Christensen, H. B., Lee, E. and Walker, M. (2008), ‘Incentives or
Standards: What Determines Accounting Quality Changes Around
IFRS Adoption?’ (Manchester Business School, working paper),
Daske, H., Hail, L., Leuz, C. and Verdi, R. (2008), ‘Mandatory
IFRS Reporting Around the World: Early Evidence on the Economic
Consequences’, Journal of Accounting Research, 46: 1065–142.
Daske, H., Hail, L., Leuz, C. and Verdi, R. (2008), ‘Adopting a
Label: Heterogeneity in the Economic Consequences Around IAS/
IFRS Adoptions’ (University of Chicago, working paper).
DeFond, M., Hu, X. S., Hung, M. Y. and Li, S. Q. (2011), ‘The
Impact of Mandatory IFRS Adoption on Foreign Mutual Fund
Ownership: The Role of Comparability’, Journal of Accounting and
Economics, 51 (3): 240–58.
Ding, Y. and Su, X. (2008), ‘Implementation of IFRS in a
Regulated Market’, Journal of Accounting and Public Policy, 27
(6): 474–79.
Economist (2012), ‘The Rise of State Capitalism’ 21 January
http://www.economist.com/node/21543160 accessed 18
January 2013
Fan, G. and Wang, X. (2009), ‘The Report on the Relative
Process of Marketization of Each Region in China’, (Bejing, The
Economic Science Press (in Chinese)).
Florou, A. and Kosi, U. (2009), ‘Does Mandatory IFRS
Reporting Influence Debt Financing?’ INTACCT Working Paper
No. MRTN-CT-2006-035850 INTACCT, November http://papers.
ssrn.com/sol3/papers.cfm?abstract_id=1508324 Accessed 19
January 2013.
Florou, A. and Pope, P. (2009), ‘Mandatory IFRS Adoption and
Investor Asset Allocation Decisions’, (working paper, university
of Macedonia).
Francis, J. R., Khurana, I. K. and Pereira, R. (2005), ‘Disclosure
Incentives and Effects on Cost of Capital Around the World’, The
Accounting Review, 80 (4): 1125–62.
Gao, P. (2010), ‘Disclosure Quality, Cost of Capital, and Investor
Welfare’, The Accounting Review, 85 (1): 1–29.
Hanson, G. H. and Robertson, R. (2008), ‘China and the
Manufacturing Exports of other Developing Countries’ (National
Bureau of Economic Research, Cambridge, MS, working paper).
Hawkswarth, J and Tiwari, A. (2011) The World in 2050,
London: PwC January http://www.pwc.com/en_GX/gx/
world-2050/pdf/world-in-2050-jan-2011.pdf accessed 18
January 2013
He, X. J., Wong, T. J. and Young, D. Q. (2011), ‘Challenges for
Implementation of Fair Value Accounting in Emerging Markets:
Evidence from IFRS Adoption in China’, Contemporary Accounting
Research v. 29 issue 2, pp. 538-562.
IASB (2006), ‘International Accounting Standards Board, China
Affirms Commitment to Converge with IFRSs’, IASB News:
Announcements and Speeches, February 15. http://www.ifrs.org/
News/Announcements-and-Speeches/Pages/China-affirms-
commitment-to-converge-with-IFRSs.aspx Accessed 19
January 2013.
ICAS (2010), Chinese Accounting Reform: Towards a Principles-
based global regime ICAS, Edinburgh. http://icas.org.uk/site/cms/
download/AA/Chinese_Accounting_Reform_Report.pdf Accessed
19 January 2013
References