@phdthesis{oai:nagoya.repo.nii.ac.jp:00024526,
 author = {苗, 馨允 and MIAO, Xinyun},
 month = {Mar},
 school = {名古屋大学, Nagoya University},
 title = {Issues Affecting Convergence of Chinese Accounting Standards with IFRS},
 year = {2017}
}