Sökning: "Wenjun Cai"

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  1. 1. Accounting Choice in Listed Companies of China

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Huijing Niu; Cai Wenjun; [2010]
    Nyckelord :Företagsledning; Management of enterprises; fair value accounting; accounting choice; historical cost accounting; management; Business and Economics;

    Sammanfattning : 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