Browsing Doctoral Theses by Thesis Supervisor "Jiang, Haiyan"
Now showing items 1-2 of 2
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Cultural obstacles to the implementation of global accounting standards in China
(Auckland University of Technology, 2013)The purpose of this study is to investigate the cultural and educational issues affecting the implementation of the IFRS-based accounting standards in China. The IASB has a goal to develop a single set of principle-based ... -
New evidence on real earnings management: an international investigation
(Auckland University of Technology, 2015)Real earnings management has attracted increasing attention in accounting research (Roychowdhury, 2006; Cohen et al., 2008; Gunny, 2010; Zang, 2012). However, real earnings management has still received relatively light ...