Sökning: "Chinese accounting standards"
Visar resultat 1 - 5 av 7 uppsatser innehållade orden Chinese accounting standards.
1. The Role of Venture Capital Backing in the Underpricing and Long-Run Performance of Chinese IPOs
D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiSammanfattning : We investigate the role of venture capital (VC) backing in the underpricing and long-run performance of initial public offerings (IPOs) in China from 2004 to 2012. China provides a unique contextual setting for conducting such an examination with a regulatory framework in the going public process vastly different from its western peers. LÄS MER
2. Adoption of IFRS in the Chinese accounting standards : Effects on accounting quality and economic growth
Kandidat-uppsats, Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)Sammanfattning : The aim of this thesis is to describe and analyse the adoption of International Financial Reporting Standards (IFRS) in the Chinese accounting standards and its possible effects on the accounting quality in financial reports and the economic growth of China. The accounting quality will be examinedthrough five chosen quality aspects: value relevance, faithful representation, comparability, earnings management and transparency. LÄS MER
3. The EU’s Adoption of IFRS and the Implication for China : In the Perspective of Accounting Quality and Information Comparability
Magister-uppsats,Sammanfattning : Globalization has led to the growth of international financial markets, as one of the results, the EU adopted IFRS in 2005 to meet the need of accounting globalization and harmonization. This action has triggered a debate about whether the adoption of IFRS is beneficial to accounting quality and information comparability. LÄS MER
4. Reasons behind presumed low financial reporting quality (FRQ) in China
Master-uppsats, FöretagsekonomiSammanfattning : China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. LÄS MER
5. Cultural impact on the audit planning phase : An empirical study in China and France
Master-uppsats, Handelshögskolan vid Umeå universitetSammanfattning : China and France have both adopted the International Standards on Auditing (ISA). Thelargest firms in auditing and accounting in the world, known as Big Four, are established inFrance as well as in China. LÄS MER