1.

Record Nr.

UNINA9910783904403321

Titolo

Chinese accounting [[electronic resource] /] / editor Jeffrey Faux

Pubbl/distr/stampa

Bradford, : Emerald Group Press, c2007

ISBN

1-280-92924-3

9786610929245

1-84663-549-7

Descrizione fisica

1 online resource (95 p.)

Collana

Asian Review of accounting ; ; 15, no. 1

Altri autori (Persone)

FauxJeffrey

Disciplina

657

657/.0951

657/.0951/09045

Soggetti

Accounting - China

Corporations - Finance

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di contenuto

Cover; CONTENTS; EDITORIAL ADVISORY BOARD; Editorial; The importance in accounting of ambiguity tolerance at the national level; An analysis of current trends in accounting professional development in People's Republic of China; How do the Chinese management accountants cope with changes from a planned economy to a market economy; Accounting education in modern China: an analysis of conditions and observations; Determinants of disclosures of A-, B- and H-share companies; Note from the publisher

Sommario/riassunto

Chinese accounting standards and practices are continuing to adapt to international market forces as the Chinese economy opens further to foreign investment. Chinese corporations are playing an ever more significant role in the global economy and the need to understand and interpret financial information produced by these corporations presents a continuing challenge to international fund managers and investors. Many Chinese corporations are now listed on international stock exchanges and have financial reporting obligations governed by non-Chinese regulatory authorities. The Chinese economy is