No. 27-4, October 2019

Index

• IFRS adoption, value relevance and conditional conservatism: evidence from China
• Geographic distance and goodwill impairment
• Determinants of IFRS compliance in Africa: analysis of stakeholder attributes
• The influence of financial reporting quality and audit quality on investment efficiency. Evidence from Pakistan
• Online investment forum and the market response around earnings announcement in the Chinese stock markets
• The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies
• The impact of the Chinese stimulus program on earnings management