Full Length Research Paper
References
Agricultural Bank of China (2017). Annual Report. Available at: |
|
Bank of China (2017). Annual Report. Available at: |
|
Benetti C, Reginato L, Cornachione EB, Imoniana JO (2023). Stakeholders' perceptions on the adoption of International Financial Reporting Standards by small and medium-sized enterprises: A multidimensional analysis. International Journal of Business and Emerging Markets 15:400. |
|
Carvalho LNG, Salotti BM (2013). Brazil is a rare case of a complete adoption of IFRS, not only for consolidated financial statements, but also for the individual ones. Issues in Accounting Education 28(2):235-242. |
|
China Merchants Securities (2017). Annual Report. Available at: |
|
China Life Insurance (Group) Corporation (2017). Annual Report. Available at: |
|
Daniel T, François A (2022). IFRS-9 adoption and income smoothing nexus: A comparison of the post-adoption effects between European and Sub-Saharan African Banks. Journal of Accounting and Taxation 14(3):189-202. |
|
Deloitte (2010). IASB.IFRS 9 Financial Instruments Part 1: Classification and Measurement. Available at: |
|
Fand X, Guo Y, Mei B, Ye J (2022). Implementation costs of IFRS 9 for non-financial firms: evidence from China. Accounting and Finance 62(2):2781-2805. |
|
Gai D (2001). Datong X: Chinese Accounting Standards for Business Enterprises and International Accounting Standards Accounting Research 3:34-41. |
|
Gai D, Liu H (2004). Collaborative Accounting Principles: The Entry Point of International Convergence of Accounting Standards Accounting Research 12:22-26. |
|
Hou Q, Jin Q, Wang L, Zhang G (2016). Mandatory IFRS adoption, accounting quality, and investment efficiency: Evidence from China. China Journal of Accounting Studies 4(3):236-262. |
|
IFRS-ORG (2023). Announcement, the International Accounting Standards Board's Compilation Framework, the UK Financial Available at: |
|
Isaboke C, Chen Y (2019). IFRS adoption, value relevance and conditional conservatism: evidence from China. International Journal of Accounting and Information Management 27(4):529-546. |
|
Johnson RB, Onwuegbuzie AJ (2004). Mixed methods research: A research paradigm whose time has come. Educational Researcher 33(7):14-26. |
|
Kim JB, Shi H (2012). IFRS reporting, firm-specific information flows, and institutional environments: International evidence. Review of Accounting Studies 17:474-517. |
|
KPMG (2014). First Impressions: IFRS 9 Financial Instruments Available at: |
|
Liu Y (2010). The international convergence of China's accounting standards is in the stage of deep development, Finance and Accounting. |
|
Liu C, Yao LJ, Hu N, Liu L (2011). The impact of IFRS on accounting quality in a regulated market: An empirical study of China. Journal of Accounting, Auditing and Finance 26(4):659-676. |
|
Lifschutz S (2010). The relationship between Large Banks investment in available-for-sale securities and the interest rate risk of their securities. Journal of Applied Business Research 26(3):10. |
|
Merriam SB (1998). Qualitative research and case study applications in education. San Francisco: Jossey-Bass. |
|
Ministry of Finance (2005). The main contents of the "Interim Provisions on the Confirmation and Measurement of Financial Instruments". Business Accounting 10:14-15. |
|
Ministry of Finance China (2009). China Business Accounting Standards and International Financial Reporting Standards Continue Convergence Road map. Available at: |
|
Okezie N, Imoniana JO, Eze MG (2020). Pre and post IFRS and value relevance of accounting information of money deposit banks in Nigeria. International Journal of Auditing Technology 4(3):177-194. |
|
Pan X (2011). The impact of the implementation of IFRS 9 on Chinese financial institutions and policy recommendations. Accounting Research 2:23-33. |
|
Peng S, Bewley K (2010). Adaptability to fair value accounting in an emerging economy: A case study of China's IFRS convergence. Accounting, Auditing and Accountability Journal 23(8):982-1011. |
|
Peng L, Brown AM (2017). The Chinese accounting reformation of the 1930s. Accounting History Review 27:2. |
|
Soderstrom NS, Sun KJ (2008). IFRS Adoption and Accounting Quality: A Review. European Accounting Review 16(4):675-702. |
|
Stake RE (1995). The art of case study research. Los Angeles: Sage. |
|
Wang W (2010). Differences and Implications between IFRS 9 and IAS39-Interpretation of Classification and Measurement of Financial Assets, Cainan Monthly pp. 51-53. |
|
Xingjie L (2010). Changes in International Financial Reporting Standards and China's Countermeasure. Accounting Research 12:91-94. |
|
Yang H (2018). Background, progress and evaluation of joint improvement project between IASB and FASB financial instruments accounting standards. Accounting Research 8:24-30. |
|
Yin R (2003). Applications of case study research. London: Sage. |
|
Zang Z, Kabir H, Scott T (2022). Does OCI Presentation for Equity Financial Assets Matter? Australian Accounting Review 32(4):427-439. |
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