Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 132

Full Length Research Paper

The role of board characteristics on the relationship between International Financial Reporting Standards (IFRS) adoption and earnings management: Evidence from China

Khaldoon Albitar
  • Khaldoon Albitar
  • Department of Accounting and Financial Management, School of Business, University of Portsmouth, UK.
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Ahmad Alqatan
  • Ahmad Alqatan
  • Department of Accounting and Financial Management, School of Business, University of Portsmouth, UK.
  • Google Scholar
Wei Huang
  • Wei Huang
  • Department of Accounting, School of Accounting, Zhongnan University of Economics and Law, Wuhan, China.
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  •  Received: 21 August 2019
  •  Accepted: 25 September 2019
  •  Published: 31 October 2019

Authors

Khaldoon Albitar
Department of Accounting and Financial Management, School of Business, University of Portsmouth, UK.

Ahmad Alqatan
Department of Accounting and Financial Management, School of Business, University of Portsmouth, UK.

Wei Huang
Department of Accounting, School of Accounting, Zhongnan University of Economics and Law, Wuhan, China.

Corresponding Author Email: [email protected]