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dc.contributorGraduate School of Businessen_US
dc.creatorLee, Kwok-fai-
dc.identifier.urihttps://theses.lib.polyu.edu.hk/handle/200/6015-
dc.languageEnglishen_US
dc.publisherHong Kong Polytechnic University-
dc.rightsAll rights reserveden_US
dc.titleThe impact of IFRS on accounting quality : evidence from Hong Kong listed firmsen_US
dcterms.abstractThis research is about the impact of the 2005 convergence of Hong Kong Financial Reporting Standards with International Financial Reporting Standards ("IFRS") on listed firms' accounting quality, and the relation of accounting quality and stock price informativeness ("SPI"). Using survival samples of about 600 listed firms in Hong Kong during the period from 2002 to 2006, the findings show that those relatively better accounting quality firms (prior to the convergence) have declined accounting quality after the convergence. Whereas, those relatively worse accounting quality firms (prior to the convergence) have improved accounting quality after the convergence. This research confirms that, overall, accounting quality of the listed firms has positive association with SPI. A further study, however, reveals that the relatively better quality firms' accounting quality is in negative association with SPI following the 2005 IFRS convergence.en_US
dcterms.extentviii, 165 leaves : col. ill. ; 30 cm.en_US
dcterms.isPartOfPolyU Electronic Thesesen_US
dcterms.issued2010en_US
dcterms.educationalLevelAll Doctorateen_US
dcterms.educationalLevelD.B.A.en_US
dcterms.LCSHHong Kong Polytechnic University -- Dissertationsen_US
dcterms.LCSHInternational Financial Reporting Standardsen_US
dcterms.LCSHFinancial statements, Consolidated -- China -- Hong Kongen_US
dcterms.LCSHAccounting -- Quality controlen_US
dcterms.accessRightsrestricted accessen_US

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