Sökning: "Wenjun Cai"
Hittade 1 uppsats innehållade orden Wenjun Cai.
1. Accounting Choice in Listed Companies of China
Magister-uppsats, Lunds universitet/Företagsekonomiska institutionenSammanfattning : During the transitional period, most listed companies in China chose historical cost accounting rather than fair value accounting. According to our empirical test, share market, industry, size, auditing firm and foreign list are significant factors to explain the accounting choice while both of ownership and financial difficulties variables have no significant relationship with the accounting choice. LÄS MER
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