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Browsing Doctoral Theses by Thesis Supervisor "Jiang, Haiyan"
Now showing items 1-2 of 2
(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 ...
(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 ...