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.
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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

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