Journal ArticleDOI
Bumpy Road Leading to Internationalization: A Review of Accounting Development in China
About:
This article is published in Accounting Horizons.The article was published on 2000-03-01. It has received 112 citations till now. The article focuses on the topics: Internationalization.read more
Citations
More filters
Journal ArticleDOI
The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies
TL;DR: Li et al. as mentioned in this paper investigated the extent and determinants of voluntary Internet-based corporate disclosures (ICD) by listed Chinese companies and found that the extent of voluntary ICD is positively and significantly related to firm size, and that the presentation format is associated with the employment of a Big 5 international audit firm and whether the firm is in the information technology industry.
Posted Content
Voluntary Disclosure by State-owned Enterprises Listed on the Stock Exchange of Hong Kong
TL;DR: Li et al. as mentioned in this paper examined the impact of international capital market pressures on the voluntary disclosure of three types of information (strategic, financial, and non-financial) in the annual reports of former wholly state-owned enterprises, listed on the Stock Exchange of Hong Kong (SEHK).
Journal ArticleDOI
Voluntary Disclosure by State‐owned Enterprises Listed on the Stock Exchange of Hong Kong
TL;DR: Li et al. as mentioned in this paper examined the impact of international capital market pressures on the voluntary disclosure of three types of information (strategic, financial, and non-financial) in the annual reports of former wholly state-owned People's Republic of China (PRC) enterprises, listed on the Stock Exchange of Hong Kong (SEHK).
Posted Content
Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China
K. Hung Chan,Donghui Wu +1 more
TL;DR: In this article, the authors examined the relationship between auditor independence and the aggregate quasi rents at stake and found that auditors become more independent in the post-merger period only if the mergers increase auditors' aggregate quasi-rents at stake.
Journal ArticleDOI
Accounting standards, the institutional environment and issuer incentives: Effect on timely loss recognition in China
TL;DR: In this article, the authors show that Chinese companies reporting under both domestic ASBE accounting standards and International Accounting Standards (IAS) lack timely incorporation of economic losses, such as lower-of-cost-or-market, and impairment of long-term assets.
References
More filters
Posted Content
Institutional Factors Influencing China?s Accounting Reforms and Standards
TL;DR: In this paper, the authors place the development of accounting reforms in China into perspective and assesses the desirability of China's adopting accounting principles in close conformity with International Accounting Standards (IAS).