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Value relevance of financial assets' fair values: Evidence from Chinese listed companies
2012
African Journal of Business Management
The primary objective of this paper is to examine the value-relevance of financial assets' fair values using data from all A-share listed companies in non-financial industries during 2004 to 2009 in China under IFRS-based new China Accounting Standards (CAS) . We find that value-relevance of financial instruments is improved following the implementation of the fair value accounting standards, as predicted. Specifically, the change in fair values of financial assets held for trading, financial
doi:10.5897/ajbm11.275
fatcat:4ssu2o7uxjdg5bxmrbp3thbnqi