Reference health
Adaptability of Fair Value Accounting in China: Assessment of an Emerging Economy Converging with IFRS
30/30 checkable references clean · checked 2026-08-27
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
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The 30 checked references that resolve
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Revaluations of fixed assets and future firm performance: Evidence from the UK
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SFAS No. 123 Stock-Based Compensation Expense and Equity Market Values
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International Financial Reporting Standards (IFRS): pros and cons for investors
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Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates
resolves10.1080/00014788.2007.9730079
Standard-setting measurement issues and the relevance of research
resolves10.1016/0378-4266(94)00141-o
Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows
resolves10.2308/accr.2002.77.4.971
The Valuation Implications of Employee Stock Option Accounting for Profitable Computer Software Firms
resolves10.2308/jiar.2007.6.1.19
On the Association between Changes in Corporate Ownership and Changes in Auditor Quality in a Transitional Economy
resolves10.1016/s1061-9518(01)00033-7
Is accounting information value-relevant in the emerging Chinese stock market?
resolves10.1016/j.jaccpubpol.2005.10.002
Is China’s securities regulatory agency a toothless tiger? Evidence from enforcement actions
resolves10.1016/j.jcorpfin.2005.09.002
Ownership structure, corporate governance, and fraud: Evidence from China
resolves10.1111/j.1467-8683.2007.00560.x
Corporate Governance and the Harmonisation of Chinese Accounting Practices with IFRS Practices
resolves10.1016/j.jfineco.2006.03.008
Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆
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Ownership, two-tier board structure, and the informativeness of earnings – Evidence from China
resolves10.1093/ww/9780199540884.013.u24651
Lipworth, Sir (Maurice) Sydney, (13 May 1931–27 June 2025), Trustee, International Accounting Standards Committee Foundation, 2000–06; Chairman, Financial Reporting Council, 1993–2001
resolves10.1016/j.intaccaudtax.2006.08.003
Implementing IFRS from the perspective of EU publicly traded companies
resolves10.1007/s11142-006-9008-x
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resolves10.1504/ijaape.2005.006895
Convergence to international financial reporting standards: the case of Turkey
resolves10.1093/ww/9780199540884.013.u17662
Goss, Wayne Keith, (26 Feb. 1951–10 Nov. 2014), Chair, Deloitte Touche Tohmatsu, Australia, since 2005 (Managing Partner, 1999–2003); Member, National Board, Deloitte Touche Tohmatsu, since 2003
resolves10.1016/s0897-3660(03)16009-6
THE CHINESE SECURITIES REGULATORY COMMISSION AND THE REGULATION OF CAPITAL MARKETS IN CHINA
resolves10.1111/1467-8683.00271
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The 30 references without a DOI — listed, not checked
no DOI — not checkedref3
no DOI — not checkedTaking stock in China: Company disclosure and information in China's stock markets
no DOI — not checkedFair value accounting: Evidence from investment securities and the market valuation of banks
no DOI — not checkedValue-relevance of banks' fair value disclosures under SFAS 107
no DOI — not checkedref15
no DOI — not checkedref21
no DOI — not checkedref23
no DOI — not checkedIFRS -The way forward
no DOI — not checkedThe great experiment
no DOI — not checkedDon't trust those profit figures
no DOI — not checkedref28
no DOI — not checkedChina's Economic Reform
no DOI — not checkedFair value measurements (Discussion paper)
no DOI — not checkedref35
no DOI — not checkedref37
no DOI — not checkedref38
no DOI — not checkedref39
no DOI — not checkedThe development of implementation of Chinese accounting standards
no DOI — not checkedChina adopts international standards
no DOI — not checkedStrategic consequences of historical cost and fair value measurements
no DOI — not checkedref46
no DOI — not checkedref50
no DOI — not checkedTransparent, translucent, or transient: where have IFRS left us?
no DOI — not checkedref54
no DOI — not checkedAuditing China's auditors: Auditor independence in the PRC is questioned by CFOs in a survey
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