The purpose of this paper is to measure the alternative accounting policies regarding asset in Chinese Initial Public Offering (IPO) companies. Therefore, the divergences of the measurement methods of asset disclosure in annual reports are investigated for listed companies with domestic and foreign shareholders. These methods are divided into six subcategories: foreign currency translation, receivables, inventories, investments, fixed assets and intangible assets. The inclusion of each item in the index is based on the reviews of previous studies on measurement and corporate disclosure, the studies of prior corporate disclosure practices in Chinese listed companies and relevant rules and legislations. The findings of this study indi...
This paper examines the use of fair value accounting for investment properties by 96 randomly select...
The article reveals the development of a regulatory accounting system in China. National accounting ...
Purpose – The purpose of this study is to examine the usefulness of derivative disclosures from thep...
The gap between international accounting practices and the practices in China is an obstacle to the ...
Asset impairment accounting is challenging for many businesses globally. This study aims to provide ...
China has enjoyed spectacular economic growth since 1979, when economic reforms opened the doors to ...
© Emerald Group Publishing LimitedPurpose – This study attempts to examine the issues relating to co...
By analyzing the changes in the accounting environment of China during the recent economic reforms, ...
Nowadays, as lots of investors make investment both at home and abroad, accounting harmonization has...
This study investigates the comparative differences of accounting standards between China and Singap...
This paper examines the relationship between stock prices, earnings, and book values (i.e.,the value...
Purpose – This study attempts to examine the issues relating to corporate financial reporting of Chi...
Financial reporting practices have developed rapidly since the establishment of China’s equity marke...
This paper investigates the current corporate disclosure requirements placed upon Chinese listed com...
Purpose – The Chinese capital markets are divided into two segments comprising of A-shares (traded b...
This paper examines the use of fair value accounting for investment properties by 96 randomly select...
The article reveals the development of a regulatory accounting system in China. National accounting ...
Purpose – The purpose of this study is to examine the usefulness of derivative disclosures from thep...
The gap between international accounting practices and the practices in China is an obstacle to the ...
Asset impairment accounting is challenging for many businesses globally. This study aims to provide ...
China has enjoyed spectacular economic growth since 1979, when economic reforms opened the doors to ...
© Emerald Group Publishing LimitedPurpose – This study attempts to examine the issues relating to co...
By analyzing the changes in the accounting environment of China during the recent economic reforms, ...
Nowadays, as lots of investors make investment both at home and abroad, accounting harmonization has...
This study investigates the comparative differences of accounting standards between China and Singap...
This paper examines the relationship between stock prices, earnings, and book values (i.e.,the value...
Purpose – This study attempts to examine the issues relating to corporate financial reporting of Chi...
Financial reporting practices have developed rapidly since the establishment of China’s equity marke...
This paper investigates the current corporate disclosure requirements placed upon Chinese listed com...
Purpose – The Chinese capital markets are divided into two segments comprising of A-shares (traded b...
This paper examines the use of fair value accounting for investment properties by 96 randomly select...
The article reveals the development of a regulatory accounting system in China. National accounting ...
Purpose – The purpose of this study is to examine the usefulness of derivative disclosures from thep...