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The Unintended Consequences of IFRS 9 on CVC Investments: Evidence From China.

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Bibliographic Details
Title: The Unintended Consequences of IFRS 9 on CVC Investments: Evidence From China.
Authors: Guo, Savannah1 (AUTHOR), Li, Danmeng2 (AUTHOR) ldanmeng@163.com, Qiu, Yue3 (AUTHOR) qiuyue@mail.shufe.edu.cn, Ye, Jianfang3 (AUTHOR)
Source: Journal of Accounting, Auditing & Finance. Jul2026, Vol. 41 Issue 3, p1440-1471. 32p.
Database: Business Source Ultimate
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ISSN:0148558X
DOI:10.1177/0148558X251358308