The harmonisation of chinese accounting standards with international accounting standards / WU Yin

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The harmonisation of chinese accounting standards with international accounting standards / WU Yin

Study and report

WU, Yin. Author

Published by ESCP Business School - 2012

Library: Madrid London Paris Champerret Paris Montparnasse Turin

Source : Syracuse

Item type

Study and report

Dissertation

MSK Direction Financière (CFO)

Language

English

Publication year: 2012

Geographical area: CHINE

Author's abstract : Using China as the case of a developing country, this study empirically evaluates whether the efforts made by China since the early 1990s to harmonize their domestic standards with IFRS have been successful. A research questions is addressed and two hypotheses are developed to investigate the current level of harmonization and whether the extent of harmonization improves with the issuance of the most recent Chinese Accounting Standard.

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