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The progress of accounting harmonization in China
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The progress of accounting harmonization in China (2007)The progress of accounting harmonization …Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices (2002)Evidence from China on Whethe…Financial disclosure and accounting harmonization: cases of three listed companies in China (2001)Financial disclosure and acco…Asian financial crisis and accounting reforms in China (2000)Asian financial crisis and ac…A Comparison of Reported Earnings Under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange (1999)A Comparison of Reported Earn…Institutional Factors Influencing China's Accounting Reforms and Standards. (1998)Institutional Factors Influen…Problems of accounting reform in the People's Republic of China (1997)Problems of accounting reform…Cultural and economic influences on current accounting standards in the People's Republic of China (1997)Cultural and economic influen…BARGAINING POWER, MANAGEMENT CONTROL, AND PERFORMANCE IN UNITED STATES-CHINA JOINT VENTURES: A COMPARATIVE CASE STUDY. (1994)Bargaining Power, Management Control, and Performance in U.S.-China Joint Ventures: A Comparative Case Study (1995)Advances in International Accounting (2005)Accounting Quality, Earnings Management and Cross-Listings: Evidence from China (2012)Ideology diffusion and the role of accounting: A Gramscian approach to understanding China’s transition from 1949 to 1957 (2014)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Positive Accounting Theory (1985)Firm-specific determinants of the extent of compliance with international accounting standards in the corporate annual reports of companies listed on the Egyptian Stock Exchange: a positive accounting approach (2009)Local implementation of global accounting reform: evidence from a developing country (2020)The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis (2023)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Accounting, Accounting Education, and Economic Reform in the People’s Republic of China (1999)The foundation of Confucianism in Chinese and Japanese accounting (2003)Institutional Influence, Transition Management and the Demand for Carbon Auditing: The Chinese Experience (2017)Earnings Asan Explanatory Variable for Returns (1991)Accounting Reforms in China: Cultural Constraints on Implementation and Development (1995)Information asymmetry, market segmentation and the pricing of cross-listed shares: theory and evidence from Chinese A and B shares (1998)Short-run underpricing and its characteristics in Chinese initial public offering (IPO) markets (2005)Implementation of IFRS in a regulated market (2008)Chinese GAAP and IFRS: An analysis of the convergence process (2010)Accounting and social change: A neutralist view (1991)WAS THE 2008 FINANCIAL CRISIS CAUSED BY A LACK OF CORPORATE ETHICS (2010)A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations (1993)Auditing an Integrated Approach (1997)The impact of improved auditor independence on audit market concentration in China (1999)Trends in research on international accounting harmonization (2007)Adaptability to fair value accounting in an emerging economy (2010)Law, Finance, and Economic Growth in China (2003)Cultural impact on Chinese corporate disclosure – a corporate governance perspective (2006)The Roles and Performance of State Firms and Non-State Firms in China’s Economic Transition (2007)
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References

  • 2002Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices143 cited
  • 1998Institutional Factors Influencing China's Accounting Reforms and Standards.112 cited
  • 1999A Comparison of Reported Earnings Under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange110 cited
  • 1997Problems of accounting reform in the People's Republic of China50 cited
  • 2001Financial disclosure and accounting harmonization: cases of three listed companies in China41 cited
  • 1997Cultural and economic influences on current accounting standards in the People's Republic of China40 cited
  • 2000Asian financial crisis and accounting reforms in China27 cited

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