Essays about: "accounting in China"

Showing result 11 - 15 of 26 essays containing the words accounting in China.

1. 11. 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

3. 12. Market illiquidity and market excess return: Cross-section and time-series effects : A study of the Shanghai stock exchange

   University essay from Akademin för utbildning, kultur och kommunikation

   Author : Weitian Li; Xi Hong; [2013]
   Keywords : illiquidity; liquidity;

   Abstract : The purpose of the current paper is to explore the cross-sectional relationship between market illiquidity and market excess return on stocks traded in the Shanghai Stock Exchange(SSE)over-time; using data from monthly and yearly databases of CSMAR(China Securities Market and Accounting Research) and statistics annual Shanghai Stock Exchange from 2001.1-2012. READ MORE

4. 13. 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. 14. Comparative study of Corporate Social Disclosure in the Context of Sweden and China

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Marcus Nordgren; Hui Wang; [2012]
   Keywords : accounting choice; corporate social disclosure; culture; Sweden; China; Business and Economics;

   Abstract : The study provided statistical evidence that size, profitability, industry, country, and audit firms have explanatory power regarding predicting and explaining corporate disclosure in Sweden and China. Moreover, ownership structure and foreign listing have shown limited explanatory power. READ MORE

6. 15. Sino-Indian Relations:Complex Challenges in a Complex Relationship

   University essay from Sektionen för hälsa och samhälle (HOS)

   Author : Johan Svensson; [2012]
   Keywords : Sino-Indian relations; China and India; Complex Interdependence;

   Abstract : China and India, demographically being the two largest countries in the world, are together accounting for more than a third of the world’s total population. This makes the Sino-Indian relationship critical not only for those living in China and India, but for the whole world. READ MORE