-
1
-
-
85040393001
-
Financial Accounting Standards Committee: Response to the SEC Concepts Release on International Accounting Standards
-
AAA, ‘Financial Accounting Standards Committee: Response to the SEC Concepts Release on International Accounting Standards’, Accounting Horizons, Vol. 14, No. 4, 2000.
-
(2000)
Accounting Horizons
, vol.14
, Issue.4
-
-
-
2
-
-
85040418962
-
Tentative Ideas on Setting China's Accounting Standards
-
(In Chinese)
-
Accounting Standards Project Group, ‘Tentative Ideas on Setting China's Accounting Standards’, Accounting Reform Literature, No. 1, 1989. (In Chinese)
-
(1989)
Accounting Reform Literature
, Issue.1
-
-
-
3
-
-
84889601612
-
The Evolution of Bookkeeping in China: Integrating Historical Trends with Western Influences
-
Aiken, M., and Wei Lu, ‘The Evolution of Bookkeeping in China: Integrating Historical Trends with Western Influences’, Abacus, March 1998.
-
(1998)
Abacus
-
-
Aiken, M.1
Lu, W.2
-
4
-
-
0042780791
-
The Effect of International Institutional Factors on Properties of Accounting Earnings
-
Ball, R., S. P. Kothari and A. Robin, ‘The Effect of International Institutional Factors on Properties of Accounting Earnings’, Journal of Accounting and Economics, Vol. 29, No. 1, 2000.
-
(2000)
Journal of Accounting and Economics
, vol.29
, Issue.1
-
-
Ball, R.1
Kothari, S.P.2
Robin, A.3
-
5
-
-
1142291037
-
Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practice
-
Chen, S., Z. Sun and Y. Wang, ‘Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practice’, Accounting Horizons, Vol. 16, No. 3, 2002.
-
(2002)
Accounting Horizons
, vol.16
, Issue.3
-
-
Chen, S.1
Sun, Z.2
Wang, Y.3
-
6
-
-
85040405978
-
A Preliminary Analysis of the Accounting Information Environment
-
(In Chinese)
-
Chen, X., P. Ye and J. Xue, ‘A Preliminary Analysis of the Accounting Information Environment’, Accounting Research, No. 8, 2000. (In Chinese)
-
(2000)
Accounting Research
, Issue.8
-
-
Chen, X.1
Ye, P.2
Xue, J.3
-
8
-
-
0002003535
-
Accounting Reforms in China: Cultural Constraints on Implementation and Development
-
Chow, L. M., G. K. Chau and S. J. Gray, ‘Accounting Reforms in China: Cultural Constraints on Implementation and Development’, Accounting and Business Research, Vol. 26, No. 1, 1995.
-
(1995)
Accounting and Business Research
, vol.26
, Issue.1
-
-
Chow, L.M.1
Chau, G.K.2
Gray, S.J.3
-
9
-
-
0004274464
-
-
Central Intelligence Agency
-
CIA, The World Factbook 2001, Central Intelligence Agency, 2001. Available at http://www.cia.gov/cia/publications/factbook.
-
(2001)
The World Factbook 2001
-
-
-
12
-
-
6944233864
-
-
CSRC, Statistics, http://www.csrc.gov.cn, 2002.
-
(2002)
Statistics
-
-
-
13
-
-
85040435081
-
Analysis of the Conceptual Framework of China's New Accounting System
-
Davidson, R. A., A. M. G. Gelardi and F. Li, ‘Analysis of the Conceptual Framework of China's New Accounting System’, Accounting Horizons, March 1995.
-
(1995)
Accounting Horizons
-
-
Davidson, R.A.1
Gelardi, A.M.G.2
Li, F.3
-
14
-
-
0033473614
-
The Impact of Improved Auditor Independence on Audit Market Concentration in China
-
DeFond, M. L., T. J. Wong and S. H. Li, ‘The Impact of Improved Auditor Independence on Audit Market Concentration in China’, Journal of Accounting and Economics, Vol. 28, No. 3, 1999.
-
(1999)
Journal of Accounting and Economics
, vol.28
, Issue.3
-
-
DeFond, M.L.1
Wong, T.J.2
Li, S.H.3
-
15
-
-
85040415333
-
Main Points of the Talks in Wuchang, Shenzheng, Zhuhai and Shanghai’, in Xiaoping Deng
-
The People's Press, (In Chinese)
-
Deng, X., ‘Main Points of the Talks in Wuchang, Shenzheng, Zhuhai and Shanghai’, in Xiaoping Deng, Collected Works of Deng Xiaoping, Vol. 3, The People's Press, 1992. (In Chinese)
-
(1992)
Collected Works of Deng Xiaoping
, vol.3
-
-
Deng, X.1
-
18
-
-
84994151576
-
Market Economy and Accounting Standards
-
(In Chinese)
-
Feng, S., ‘Market Economy and Accounting Standards’, Accounting Research, No. 1, 1999. (In Chinese)
-
(1999)
Accounting Research
, Issue.1
-
-
Feng, S.1
-
19
-
-
85040387895
-
Issues Relating to the Establishment of a National Uniform Accounting System
-
(In Chinese)
-
Feng, S., ‘Issues Relating to the Establishment of a National Uniform Accounting System’, Accounting Research, No. 1, 2001. (In Chinese)
-
(2001)
Accounting Research
, Issue.1
-
-
Feng, S.1
-
20
-
-
0242475764
-
-
available from website of, World Federation of Exchanges, formerly, Federation Internationale des Bourses de Valeurs
-
FIBV, Statistics, available from website of World Federation of Exchanges, formerly Federation Internationale des Bourses de Valeurs, 2001.
-
(2001)
Statistics
-
-
-
21
-
-
85040422301
-
Issues Relating to Developing China's Accounting System and Standards
-
(In Chinese)
-
Ge, J., ‘Issues Relating to Developing China's Accounting System and Standards’, Accounting Research, No. 1, 2001. (In Chinese)
-
(2001)
Accounting Research
, Issue.1
-
-
Ge, J.1
-
22
-
-
84984117827
-
Towards a Theory of Cultural Inference on the Development of Accounting Systems Internationally
-
Gray, S. J., ‘Towards a Theory of Cultural Inference on the Development of Accounting Systems Internationally’, Abacus, March 1988.
-
(1988)
Abacus
-
-
Gray, S.J.1
-
23
-
-
0007130835
-
-
Working Paper, Chinese University of Hong Kong
-
Haw, I. M., D. Qi, W. Wu and W. Zhang, Earnings Management of Listed Firms in Response to Security Regulations in China's Emerging Capital Market, Working Paper, Chinese University of Hong Kong, 1998.
-
(1998)
Earnings Management of Listed Firms in Response to Security Regulations in China's Emerging Capital Market
-
-
Haw, I.M.1
Qi, D.2
Wu, W.3
Zhang, W.4
-
25
-
-
0038405149
-
Impact of Culture, Market Forces and Legal System on Financial Disclosures
-
Jaggi, B., and P. Y. Low, ‘Impact of Culture, Market Forces and Legal System on Financial Disclosures’, The International Journal of Accounting, Vol. 35, No. 4, 2000.
-
(2000)
The International Journal of Accounting
, vol.35
, Issue.4
-
-
Jaggi, B.1
Low, P.Y.2
-
26
-
-
8744270502
-
Developing Accounting and Audit in a Transition Economy: The Romanian Experience
-
King, N., A. Beattie, A.-M. Cristescu and P. Weetman, ‘Developing Accounting and Audit in a Transition Economy: The Romanian Experience’, The European Accounting Review, Vol. 10, No. 1, 2001.
-
(2001)
The European Accounting Review
, vol.10
, Issue.1
-
-
King, N.1
Beattie, A.2
Cristescu, A.-M.3
Weetman, P.4
-
27
-
-
0032416910
-
Law and Finance
-
La Porta, R., F. Lopez-de-Silanes and A. Shleifer, ‘Law and Finance’, Journal of Political Economy, Vol. 106, No. 6, 1998.
-
(1998)
Journal of Political Economy
, vol.106
, Issue.6
-
-
La Porta, R.1
Lopez-de-Silanes, F.2
Shleifer, A.3
-
28
-
-
85040430125
-
A Major Measure for Developing an Accounting System Suitable for China—the Issuance of the Enterprise Accounting System
-
at, (In Chinese)
-
Li, Y., ‘A Major Measure for Developing an Accounting System Suitable for China—the Issuance of the Enterprise Accounting System’, China Finance and Economics Newspaper, at http://www.e521.com/cksj/yjyw/0036.htm, 2001. (In Chinese)
-
(2001)
China Finance and Economics Newspaper
-
-
Li, Y.1
-
29
-
-
85040399962
-
Thoughts on Chinese Features of Accounting
-
(In Chinese)
-
Liu, Y., ‘Thoughts on Chinese Features of Accounting’, Accounting Research, No. 8, 2000. (In Chinese)
-
(2000)
Accounting Research
, Issue.8
-
-
Liu, Y.1
-
30
-
-
85040401025
-
The Chinese Features of Enterprise Accounting Systems and International Harmonization
-
(In Chinese)
-
Liu, Y., ‘The Chinese Features of Enterprise Accounting Systems and International Harmonization’, Accounting Research, No. 3, 2001a. (In Chinese)
-
(2001)
Accounting Research
, Issue.3
-
-
Liu, Y.1
-
31
-
-
85040426510
-
Seizing the Opportunity, Consolidating Achievements and Comprehensively Pushing Forward China's Accounting Reform
-
(In Chinese)
-
Liu, Y., ‘Seizing the Opportunity, Consolidating Achievements and Comprehensively Pushing Forward China's Accounting Reform’, Accounting Research, No. 12, 2001b. (In Chinese)
-
(2001)
Accounting Research
, Issue.12
-
-
Liu, Y.1
-
32
-
-
85040418153
-
Strictly Enforce Accounting Regulations and Ensure Reliable Accounting Information
-
(In Chinese)
-
Liu, Y., ‘Strictly Enforce Accounting Regulations and Ensure Reliable Accounting Information’, China Securities Newspaper, 28 May 2001c. (In Chinese)
-
(2001)
China Securities Newspaper
-
-
Liu, Y.1
-
36
-
-
0001048982
-
Towards a General Model of the Reasons for International Differences in Financial Reporting
-
Nobes, C., ‘Towards a General Model of the Reasons for International Differences in Financial Reporting’, Abacus, September 1998.
-
(1998)
Abacus
-
-
Nobes, C.1
-
38
-
-
6944233864
-
-
PBC (People's Bank of China), Statistics, http://www.pbc.gov.cn, 2002.
-
(2002)
Statistics
-
-
-
39
-
-
85040408096
-
Understand Chinese Characteristics of Accounting
-
(In Chinese)
-
Qu, X., ‘Understand Chinese Characteristics of Accounting’, Accounting Research, No. 4, 2000. (In Chinese)
-
(2000)
Accounting Research
, Issue.4
-
-
Qu, X.1
-
40
-
-
2542444805
-
Attitudes Towards Uniform Accounting: Cultural or Economic Phenomena?
-
Roberts, C. B., and S. B. Salter, ‘Attitudes Towards Uniform Accounting: Cultural or Economic Phenomena?’, Journal of International Financial Management and Accounting, Vol. 10, No. 2, 1999.
-
(1999)
Journal of International Financial Management and Accounting
, vol.10
, Issue.2
-
-
Roberts, C.B.1
Salter, S.B.2
-
41
-
-
3142780147
-
Principles-Based Accounting Standards
-
Schipper, K., ‘Principles-Based Accounting Standards’, Accounting Horizons, Vol. 17, No. 1, 2003.
-
(2003)
Accounting Horizons
, vol.17
, Issue.1
-
-
Schipper, K.1
-
43
-
-
77951543951
-
How Does Government Ownership Affect Firm Performance? Evidence from China's Privatization Experience
-
Sun, Q., W. Tong and J. Tong, ‘How Does Government Ownership Affect Firm Performance? Evidence from China's Privatization Experience’, Journal of Business Finance and Accounting, Vol. 29, Nos 1/2, 2002.
-
(2002)
Journal of Business Finance and Accounting
, vol.29
, Issue.1-2
-
-
Sun, Q.1
Tong, W.2
Tong, J.3
-
44
-
-
85032771480
-
Earnings Measurement in Chinese Enterprises: A Quantitative Analysis of the Differential Effects of Chinese and International Accounting Standards
-
Tang, Q., and A. S. Dunk, ‘Earnings Measurement in Chinese Enterprises: A Quantitative Analysis of the Differential Effects of Chinese and International Accounting Standards’, Asia-Pacific Journal of Accounting, December 1999.
-
(1999)
Asia-Pacific Journal of Accounting
-
-
Tang, Q.1
Dunk, A.S.2
-
45
-
-
0038808943
-
Bumpy Road Leading to Internationalization: A Review of Accounting Development in China
-
Tang, Y., ‘Bumpy Road Leading to Internationalization: A Review of Accounting Development in China’, Accounting Horizons, Vol. 14, No. 1, 2000.
-
(2000)
Accounting Horizons
, vol.14
, Issue.1
-
-
Tang, Y.1
-
48
-
-
0000061785
-
Institutional Factors Influencing China's Accounting Reforms and Standards
-
Xiang, B., ‘Institutional Factors Influencing China's Accounting Reforms and Standards’, Accounting Horizons, Vol. 12, No. 2, 1998.
-
(1998)
Accounting Horizons
, vol.12
, Issue.2
-
-
Xiang, B.1
-
50
-
-
85040438333
-
How to Construct New China's Accounting Theoretical Base
-
(In Chinese)
-
Xin, Z., and S. Huang, ‘How to Construct New China's Accounting Theoretical Base’, New Accounting, No. 1, 1951. (In Chinese)
-
(1951)
New Accounting
, Issue.1
-
-
Xin, Z.1
Huang, S.2
-
51
-
-
0012238425
-
The Making of Independent Auditing Standards in China
-
Xiao, Z., Y. Zhang and Z. Xie, ‘The Making of Independent Auditing Standards in China’, Accounting Horizons, Vol. 14, No. 1, 2000.
-
(2000)
Accounting Horizons
, vol.14
, Issue.1
-
-
Xiao, Z.1
Zhang, Y.2
Xie, Z.3
-
54
-
-
1542302482
-
-
(In Chinese)
-
Zhao, Y., Inside Funds, available at http://www.jinweb.com, 2000. (In Chinese)
-
(2000)
Inside Funds
-
-
Zhao, Y.1
-
55
-
-
85040437829
-
China's Accounting Environment and Chinese Characteristics of Accounting
-
(In Chinese)
-
Zhu, Y., ‘China's Accounting Environment and Chinese Characteristics of Accounting’, Accounting Research, No. 1, 2001. (In Chinese)
-
(2001)
Accounting Research
, Issue.1
-
-
Zhu, Y.1
|