A comparison of reported earnings under Chinese GAAP vs. IAS: Evidence from the Shanghai stock exchange

Accounting Horizons

Volumn 13, Issue 2, 1999, Pages 91-111

  Chen, Charles J P ^a   Gul, Ferdinand A ^a   Su, Xijia ^a  

^a CITY UNIVERSITY OF HONG KONG   (Hong Kong)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 77249162663     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.1999.13.2.91     Document Type: Article

References (21)

1. Aharony, J., C. J. Lee, and T. J. Wong. 1997. Financial packaging of IPO firms in a transitional economy: The case of B-shares and H-shares in China. Working paper, Hong Kong University of Science and Technology, Hong Kong.
2. Chakravarty, S., A. Sarkar, and L. Wu. 1998. Information asymmetry, market segmentation and the pricing of cross-listed shares: Theory and evidence from Chinese A and B shares. Working paper, Purdue University.
3. Chen, Y., P. Jubb, and A. Tran. 1997. Problems of accounting reform in the People's Republic of China. The International Journal of Accounting 32 (2): 139-153.
4. Chow, L. M., G. K. Chau, and S. J. Gray. 1995. Accounting reforms in China: Cultural con- straints on implementation and development. Accounting and Business Research 26 (1): 29-49.
5. Davidson, R. A., A. M. G. Gelardi, and F. Li. 1996. Analysis of the conceptual framework of China's new accounting system. Accounting Horizons 10 (1): 58-74.
6. Easton, P., and T. Harris. 1991. Earnings as an explanatory variable for returns. Journal of Accounting Research (Spring): 19-36.
7. Graham, L. E., and C. Li. 1997. Cultural and economic influences on current accounting standards in the People's Republic of China. The International Journal of Accounting 32 (3): 247-278.
8. Haw, In-Mu, D. Qi, and W. Wu. 1998. Value-relevance of financial reporting disclosures in an emerging capital market: The case of B-shares and H-shares in China. Working paper, Chinese University of Hong Kong.
9. Levitt, A. 1998. The importance of high quality accounting standards. Accounting Horizons 12 (1): 79-82.
10. Ministry of Finance and State Economic Reform Commission. 1995. Accounting Systems for Companies Limted by Shares. Chapter 3, Section 24. Beijing, China: China Financial and Economics Press.
11. Ministry of Finance and State Economic Reform Commission. 1995. Accounting Systems for Companies Limted by Shares. Chapter 4, Section 24. Beijing, China: China Financial and Economics Press.
12. Ministry of Finance, People's Republic of China. 1998. Accounting System for Companies Limited by Shares. Section 1501. Beijing, China: China Financial and Economics Press.
13. Rogero, L. H. 1988. Characteristics of high quality accounting standards. Accounting Horizons 12 (2): 177-183.
14. Securities Regulatory Office of Shenzhen. 1998. Annual Report on Shenzhen Securities Market. Guangzhou, Guangdong: Guangdong Economics Press.
15. South China Morning Post. 1998. Empty promises hurt B shares. (July 28): 1 (Market).
16. Tang, Y. W., L. Chow, and B. J. Cooper. 1996. Accounting and Finance in China. Third edition, FT Law & Tax Asia Pacific.
17. Winkle, G. M., H. F. Huss, and X. Z. Chen. 1994. Accounting standards in the People's Republic of China: Responding to economic reforms. Accounting Horizons 8 (3): 48-57.
18. Wulf, J. K., and S. Koski-Grafer. 1998. Characteristics of high quality accounting standards: Perspective of the corporate preparer. Accounting Horizons 12 (2): 188-191
19. Xiang, B. 1998: Institutional factors influencing China's accounting reforms and standards. Accounting Horizons 12 (2): 105-119.
20. Xiao, Z., and A. Pan. 1997. Developing accounting standards on the basis of a conceptual frame- work by the Chinese government. The International Journal of Accounting 32 (3): 279-299.
21. Yang, J. W., and J. L Yang. 1998. The Handbook of Chinese Accounting (Chinese). Oxford University Press (China) Ltd.