Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 220

Full Length Research Paper

The impact of IFRS 9 on listed companies in China

Cristiane Benetti
  • Cristiane Benetti
  • ICN Business School, 86 Rue du Sergent Blandan, Nancy, 54000, France.
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Joshua Onome Imoniana
  • Joshua Onome Imoniana
  • Department of Accounting and Actuarial, University of Sao Paulo, Brazil.
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Cao Yuqing
  • Cao Yuqing
  • ICN Business School, 86 Rue du Sergent Blandan, Nancy, 54000, France.
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Renato Guimaraes
  • Renato Guimaraes
  • ICN Business School, 86 Rue du Sergent Blandan, Nancy, 54000, France.
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Luciane Reginato
  • Luciane Reginato
  • Department of Accounting and Actuarial, University of Sao Paulo, Brazil.
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  •  Received: 09 November 2023
  •  Accepted: 29 December 2023
  •  Published: 31 January 2024

Authors

Cristiane Benetti
ICN Business School, 86 Rue du Sergent Blandan, Nancy, 54000, France.

Joshua Onome Imoniana
Department of Accounting and Actuarial, University of Sao Paulo, Brazil.

Cao Yuqing
ICN Business School, 86 Rue du Sergent Blandan, Nancy, 54000, France.

Renato Guimaraes
ICN Business School, 86 Rue du Sergent Blandan, Nancy, 54000, France.

Luciane Reginato
Department of Accounting and Actuarial, University of Sao Paulo, Brazil.

Corresponding Author Email: [email protected]



Copyright © 2025 Author(s) retain the copyright of this article.

This article is published under the terms of the Creative Commons Attribution License 4.0

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