Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 208

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.
  • Google Scholar
Joshua Onome Imoniana
  • Joshua Onome Imoniana
  • Department of Accounting and Actuarial, University of Sao Paulo, Brazil.
  • Google Scholar
Cao Yuqing
  • Cao Yuqing
  • ICN Business School, 86 Rue du Sergent Blandan, Nancy, 54000, France.
  • Google Scholar
Renato Guimaraes
  • Renato Guimaraes
  • ICN Business School, 86 Rue du Sergent Blandan, Nancy, 54000, France.
  • Google Scholar
Luciane Reginato
  • Luciane Reginato
  • Department of Accounting and Actuarial, University of Sao Paulo, Brazil.
  • Google Scholar


  •  Received: 09 November 2023
  •  Accepted: 29 December 2023
  •  Published: 31 January 2024

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