Problems of accounting reform in the People's Republic of China

International Journal of Accounting

Volumn 32, Issue 2, 1997, Pages 139-153

  Chen, Yin ^a   Jubb, Peter ^a   Tran, Alfred ^a  

^a AUSTRALIAN NATIONAL UNIVERSITY   (Australia)

Author keywords

Accounting standard portability; Agency theory; Chinese accounting education; Chinese accounting reform; Chinese economic reform; Property rights

Indexed keywords

EID: 0000084847     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(97)90022-4     Document Type: Article

References (4)

1. Chen, H. and A. V. Tran. 1995. "Recent Accounting Reform in China." Asian Review of Accounting, 3(1): 3-24.
2. Jensen, M. and W. Meckling. 1976. "Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure." Journal of Financial Economics, 3(4): 305-360.
3. Kazenski, P. M. and E. Y. L. Wong. 1994. "Unifying Accounting in the People's Republic of China." The International Journal of Accounting Education and Research, 29: 352-363.
4. Leung, A. 1995. "Recent and Future Developments in PRC Accounting Practices." The Hong Kong Accountant, 6(2): 53-58.