Sökning: "Juan Li"

Visar resultat 6 - 6 av 6 uppsatser innehållade orden Juan Li.

  1. 6. Accounting harmonization in China - A comparison of A-share and H-share reported earnings

    Master-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Ning Zhu; Juan Li; Chien-Ming Wang; [2009]
    Nyckelord :Företagsledning; IAS; Management of enterprises; Chinese GAAP; Accounting Harmonization; Earning Gaps; Industry Classification; management; Business and Economics;

    Sammanfattning : This study provides a comprehensive assessment of the harmonization of Chinese GAAP (2006) with IAS, and focuses on the earning gap differences based on industry categorization. We summary the main findings in our researches: (1)The research result of 2006 was consistent with the prior study that Chinese GAAP based net income was lower than IFRS based net income. LÄS MER