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How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions Journal article
Hongyan Sun, Chi Zhang, Jiahang Zhang, Xu Zhang. How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions[J]. ACCOUNTING FORUM, 2022, 48(1), 90-120.
Authors:  Hongyan Sun;  Chi Zhang;  Jiahang Zhang;  Xu Zhang
Adobe PDF | Favorite | TC[WOS]:2 TC[Scopus]:1  IF:2.8/4.0 | Submit date：2022/08/18
Ifrs Adoption  Tax Avoidance Distribution  Investor Protection  Tax Enforcement  
The Impact of IFRS Adoption on Real Activities Manipulation: Evidence from China Journal article
Chan Lyu, Desmond C.Y. Yuen, Xu Zhang, Nini Zhang. The Impact of IFRS Adoption on Real Activities Manipulation: Evidence from China[J]. Journal of Applied Management Accounting Research, 2014, 12(2), 17-39.
Authors:  Chan Lyu;  Desmond C.Y. Yuen;  Xu Zhang;  Nini Zhang
Favorite |  | Submit date：2019/09/04
Ifrs Adoption  Real Activities Manipulation  Earnings Management  Abnormal Cash Flows  Ifrs In chIna