Essays about: "Chinese accounting standards"

Found 5 essays containing the words Chinese accounting standards.

  1. 1. The Role of Venture Capital Backing in the Underpricing and Long-Run Performance of Chinese IPOs

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Jonathan Johansson; Eric Abrahamsson; [2017]
    Keywords : Venture Capital; IPO; Underpricing; Long-run performance;

    Abstract : We investigate the role of venture capital (VC) backing in the underpricing and long-run performance of initial public offerings (IPOs) in China from 2004 to 2012. China provides a unique contextual setting for conducting such an examination with a regulatory framework in the going public process vastly different from its western peers. READ MORE

  3. 2. Adoption of IFRS in the Chinese accounting standards : Effects on accounting quality and economic growth

    University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Author : Johanna Ojala; Johanna Forsberg; [2014]
    Keywords : Accounting standards; accounting quality; adoption of IFRS; China; Chinese accounting standards; economic growth; financial accounting; IFRS; PRC GAAP.;

    Abstract : The aim of this thesis is to describe and analyse the adoption of International Financial Reporting Standards (IFRS) in the Chinese accounting standards and its possible effects on the accounting quality in financial reports and the economic growth of China. The accounting quality will be examinedthrough five chosen quality aspects: value relevance, faithful representation, comparability, earnings management and transparency. READ MORE

  4. 3. The EU’s Adoption of IFRS and the Implication for China : In the Perspective of Accounting Quality and Information Comparability

    University essay from

    Author : Shufen Deng; [2013]
    Keywords : IFRS; EU; accounting quality; information comparability; earning management; value relevance; timely loss recognition; information asymmetry; cost of capital; analyst forecast accuracy; information transfer; cross-country investment;

    Abstract : Globalization has led to the growth of international financial markets, as one of the results, the EU adopted IFRS in 2005 to meet the need of accounting globalization and harmonization. This action has triggered a debate about whether the adoption of IFRS is beneficial to accounting quality and information comparability. READ MORE

  5. 4. Reasons behind presumed low financial reporting quality (FRQ) in China

    University essay from Företagsekonomi

    Author : Henrik Edlund; [2012]
    Keywords : Financial reporting quality FRQ ; China; Accounting problem; fraud; Accounting standards; Audit Quality; Corporate governance;

    Abstract : China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. READ MORE

  6. 5. Cultural impact on the audit planning phase : An empirical study in China and France

    University essay from Handelshögskolan vid Umeå universitet

    Author : Danni Wang; Regis Hell; [2009]
    Keywords : audit; culture; individualism; collectivism; uncertainty avoidance; analytical procedures;

    Abstract : China and France have both adopted the International Standards on Auditing (ISA). Thelargest firms in auditing and accounting in the world, known as Big Four, are established inFrance as well as in China. READ MORE