Browsing Accounting and Finance Conference Papers by Subject "China"
Now showing items 1-5 of 5
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Experimental research on comprehensive income disclosure, valuation judgment of appraiser and earnings management recognition
(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
(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 -
Obedience and accommodation in China
(2016-10)The paper sets out to show how the long-lasting disciplinary structure of Imperial China has left its legacy on the internal control systems of modern China Such a structure when married to the disciplinary structure ... -
Shame and authority : tracing the cultural antecedents of internal protocols in China
(2016-07)PURPOSE: To show how internal controls may be undermined and compromised by unquestioning obedience and accommodation of staff with management. DESIGN/METHODOLOGY/APPROACH: The paper makes use of an ethnographic ... -
A study of development on environmental responsibility accounting in China
(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 ...
