Browsing by Author "Isaboke, Cyrus"
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IFRS Adoption, Value Relevance and Conditional Conservatism: Evidence from China
Isaboke, Cyrus; Chen, Yan (Emerald Publishing Limited, 2018)Purpose – This study sought to evaluate the relationship between value relevance of financial information and conditional conservatism of non-financial companies listed in China. Design/methodology/approach – Using panel ...