Browsing Accounting and Finance Conference Papers by Author "48313"
Now showing items 1-5 of 5
-
Analysis of disclosure of internal control information from Chinese listed companies -- Data from cross listing companies
Hao, Xingrong; Rainsbury, Liz (2014)Purpose – The aim of this research is to examine internal control disclosures by Chinese cross-listed companies relating to guidelines issued by the government. All Chinese cross listed companies are required to disclose ... -
Environmental accounting disclosures of manufacturing and mining listed companies in Shandong Province, China
Rainsbury, Liz; Hao, Gloria (2016-11)The study examines factors that affect the environment accounting disclosure levels for a sample of manufacturing and mining listed company in the Shandong province China. The empirical results show that larger companies ... -
Experimental research on comprehensive income disclosure, valuation judgment of appraiser and earnings management recognition
Hao, Gloria; Zhang, Zhihong (2015-12)Purpose The purpose of this paper is to investigate appraisers’ practice ability and level at present in China, examine whether different comprehensive income disclosure models could lead to significant differences in ... -
International progress : reflections of General Hedge Accounting Standards
Hao, Gloria; Rainsbury, Liz; Wang, Shouhai (2016-11-22)Objectives: Problems with IAS 39 IFRS 9 Improvements Issues with IFRS 9 Challenges posed by IFRS 9 in China Recommendations for Improving Hedge Accounting in China -
A study of development on environmental responsibility accounting in China
Hao, Gloria (Auckland Region Accounting, 2013)Increasing major environmental pollution incidents in China have turned public attention to corporate social responsibility and environmental accountability. Pollution has been a major problem in China. The lack of corporate ...