The Effect of Revised Accounting Standards on Earnings Management: Evidence from China

This study discusses the changes in China's accounting standards around 2019 and possible impact of newly revised on earnings management Chinese boss companies. paper evolution China, including adoption IFRS subsequent revisions to standards. analyzes treatment financial instruments debt restructuring management. In general, have curbed some manipulation by listed But rules make fair-value measurement China more extensive. As development capital market is not yet sound, many assets do public consistent or credible channels obtain fair value, whether can improve quality information remains be investigated.