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

Danmeng Li, Yue Qiu, Jianfang Ye, University of Nevada, School of Business, East China University of Science and Technology, Institute of Accounting and Finance, School of Accountancy, Shanghai University of Finance and Economics

Journal of Accounting, Auditing & Finance

Published online on August 01, 2025

Abstract

Journal of Accounting, Auditing & Finance, Ahead of Print.
This study investigates the unintended consequences of the new classification and measurement of equity financial assets following International Financial Reporting Standard 9 (IFRS 9) adoption on corporate venture capital (CVC) investments. Using a ...