Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/241806 
Year of Publication: 
2019
Citation: 
[Journal:] China Journal of Accounting Research [ISSN:] 1755-3091 [Volume:] 12 [Issue:] 4 [Publisher:] Elsevier [Place:] Amsterdam [Year:] 2019 [Pages:] 395-409
Publisher: 
Elsevier, Amsterdam
Abstract: 
This study explores the level of unconditional conservatism (UNCC) in accounting after China's convergence with International Financial Reporting Standards (IFRS). Using the intercept of the Basu (1997) model, an overall reduction is found in UNCC under the Chinese version of IFRS. This study is the first attempt to conduct a comprehensive theoretical comparison between old and new Chinese accounting standards (CAS) in terms of UNCC. Additionally, it is the first study on the impact of convergence with IFRS, not the full adoption of IFRS, on UNCC. Finally, the study covers a relatively more extended period than most previous studies, from 1996 to 2017.
Subjects: 
Convergence with IFRS
Unconditional conservatism
China
non-financial sector
JEL: 
M48
M41
M42
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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