Essays about: "Johanna Forsberg"

Found 1 essay containing the words Johanna Forsberg.

  1. 1. Adoption of IFRS in the Chinese accounting standards : Effects on accounting quality and economic growth

    University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Author : Johanna Ojala; Johanna Forsberg; [2014]
    Keywords : Accounting standards; accounting quality; adoption of IFRS; China; Chinese accounting standards; economic growth; financial accounting; IFRS; PRC GAAP.;

    Abstract : The aim of this thesis is to describe and analyse the adoption of International Financial Reporting Standards (IFRS) in the Chinese accounting standards and its possible effects on the accounting quality in financial reports and the economic growth of China. The accounting quality will be examinedthrough five chosen quality aspects: value relevance, faithful representation, comparability, earnings management and transparency. READ MORE