{"id":"https://openalex.org/W2106658046","doi":"https://doi.org/10.2139/ssrn.1326004","title":"Adaptability of Fair Value Accounting in China: Assessment of an Emerging Economy Converging with IFRS","display_name":"Adaptability of Fair Value Accounting in China: Assessment of an Emerging Economy Converging with IFRS","publication_year":2009,"publication_date":"2009-01-01","ids":{"openalex":"https://openalex.org/W2106658046","doi":"https://doi.org/10.2139/ssrn.1326004","mag":"2106658046"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.1326004","doi":"https://doi.org/10.2139/ssrn.1326004","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1326004","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.1326004","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5066287807","display_name":"Songlan Peng","orcid":"https://orcid.org/0000-0001-9073-3571","observed_orcids":["https://orcid.org/0000-0001-9073-3571"]},"institutions":[{"id":"https://openalex.org/I192455969","display_name":"York University","ror":"https://ror.org/05fq50484","country_code":"CA","type":"education","lineage":["https://openalex.org/I192455969"]}],"countries":["CA"],"is_corresponding":false,"raw_author_name":"Songlan Peng","raw_affiliation_strings":["York University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"York University","institution_ids":["https://openalex.org/I192455969"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5006174379","display_name":"Kathryn Bewley","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I530967","display_name":"Toronto Metropolitan University","ror":"https://ror.org/05g13zd79","country_code":"CA","type":"education","lineage":["https://openalex.org/I530967"]}],"countries":["CA"],"is_corresponding":true,"raw_author_name":"Kathryn Bewley","raw_affiliation_strings":["Ryerson University - Ted Rogers School of Management, Toronto, Ontario, Canada","Ryerson University - Ted Rogers School of Management"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Ryerson University - Ted Rogers School of Management, Toronto, Ontario, Canada","institution_ids":["https://openalex.org/I530967"]},{"raw_affiliation_string":"Ryerson University - Ted Rogers School of Management","institution_ids":["https://openalex.org/I530967"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5006174379"],"corresponding_institution_ids":["https://openalex.org/I530967"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":11,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9506999850273132,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9506999850273132,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.04639999940991402,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/fair-value-accounting","display_name":"fair value accounting","score":0.9990000128746033},{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.8009999990463257},{"id":"https://openalex.org/keywords/accounting-standards-convergence","display_name":"accounting standards convergence","score":0.6240000128746033},{"id":"https://openalex.org/keywords/china","display_name":"China","score":0.6420000195503235},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.796999990940094},{"id":"https://openalex.org/keywords/fair-value-measurement","display_name":"fair value measurement","score":0.5220000147819519},{"id":"https://openalex.org/keywords/iasb","display_name":"IASB","score":0.7490000128746033},{"id":"https://openalex.org/keywords/international-accounting-standards","display_name":"international accounting standards","score":0.5199999809265137}],"concepts":[{"id":"https://openalex.org/C63149375","wikidata":"https://www.wikidata.org/wiki/Q14136184","display_name":"Fair value","level":2,"score":0.775202751159668},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.75023353099823},{"id":"https://openalex.org/C177606310","wikidata":"https://www.wikidata.org/wiki/Q5674297","display_name":"Adaptability","level":2,"score":0.6963889598846436},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.6362107396125793},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.5928291082382202},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5619927048683167},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.518288791179657},{"id":"https://openalex.org/C121087249","wikidata":"https://www.wikidata.org/wiki/Q546395","display_name":"Emerging markets","level":2,"score":0.4931034743785858},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.36479347944259644},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.14890119433403015},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.13014629483222961},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.06449338793754578},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2139/ssrn.1326004","doi":"https://doi.org/10.2139/ssrn.1326004","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1326004","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2139/ssrn.1326004","doi":"https://doi.org/10.2139/ssrn.1326004","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1326004","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":40,"referenced_works":["https://openalex.org/W21434973","https://openalex.org/W653879628","https://openalex.org/W1496626049","https://openalex.org/W1563949724","https://openalex.org/W1613581320","https://openalex.org/W1964503085","https://openalex.org/W1977204167","https://openalex.org/W1984140234","https://openalex.org/W1985623954","https://openalex.org/W2004825363","https://openalex.org/W2018773052","https://openalex.org/W2049171312","https://openalex.org/W2063749425","https://openalex.org/W2078484308","https://openalex.org/W2080646366","https://openalex.org/W2087262284","https://openalex.org/W2087974688","https://openalex.org/W2096305899","https://openalex.org/W2122088748","https://openalex.org/W2122501993","https://openalex.org/W2128662763","https://openalex.org/W2139667528","https://openalex.org/W2141815851","https://openalex.org/W2145725591","https://openalex.org/W2148196859","https://openalex.org/W2495197211","https://openalex.org/W2978915933","https://openalex.org/W3023160244","https://openalex.org/W3122488144","https://openalex.org/W3122715902","https://openalex.org/W3123105456","https://openalex.org/W3124429050","https://openalex.org/W3125623687","https://openalex.org/W3126099366","https://openalex.org/W3149011697","https://openalex.org/W4233213288","https://openalex.org/W4249720144","https://openalex.org/W4250329800","https://openalex.org/W4253267240","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W1940966979","https://openalex.org/W2972204395","https://openalex.org/W2742708774","https://openalex.org/W2911077100","https://openalex.org/W7110932931","https://openalex.org/W4234440408","https://openalex.org/W1743177740","https://openalex.org/W2995923712","https://openalex.org/W3085127678","https://openalex.org/W2974445642"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2016-06-24T00:00:00"}