Applicability of the conservatism accounting convention in China: Empirical evidence

International Journal of Accounting

Volumn 34, Issue 4, 1999, Pages 517-537

  Lin Jun, Z ^a   Chen, Feng ^b  

^a HONG KONG BAPTIST UNIVERSITY   (Hong Kong)

^b UNIVERSITY OF HONG KONG   (Hong Kong)

Author keywords

Accounting internationalization; Accounting reforms; Accounting standards; Chinese accounting; Conservatism accounting convention; Prudence accounting

Indexed keywords

EID: 0007034315     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (3)

1. Aiken, M., W. Lu, and X.D. Ji. 1995. "The New Accounting Standards in China." In Blake, J. and S. Gao, eds. Perspectives on Accounting and Finance in China. London, UK: Routledge, pp. 159-178.
2. Basu, S. 1997. "The Conservatism Principle and the Asymmetric Timeliness of Earnings." Journal of Accounting and Economics, 24(1): 3-37.
3. Belkaoui, A. 1985. Accounting Theory. Orlando, FL: Harcourt Brace Jovanovich Inc.