In this paper, we present evidence that firms with concentrated ownership manage earnings when their large shareholders have an incentive to do so. The large shareholders of Chinese public firms often pledge their shares for loans. Before the split share reform in 2006, loan terms were based on...

Accounting in China in the last 30 years has changed deeply, in connection with one of the most astonishing process of economic development in the world. Most researchers focus their attention to business accounting, with attention to further needs for change in the future. This article takes a...

In our paper “The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective” (Critical Perspectives on Accounting, forthcoming 2022), we investigate Chinese accounting changes by reconstructing individual accountants’ experience...

Transformations taking place in China are of crucial importance in the development of the world economy. The international community is turning its attention to China's move towards a market economy and assessing the likely impact on the years ahead. This paper aims to plot the evolution of...

In this paper, we present evidence that firms with concentrated ownership manage earnings when their large shareholders have an incentive to do so. The large shareholders of Chinese public firms often pledge their shares for loans. Before the split share reform in 2006, loan terms were based on...

Educators and regulators world-wide are recognizing a range of problems that are arising in both teaching and implementation of IFRS due to language and translation issues. The research question asks what it is about the English in which IFRS are written that causes problems for an effective...

This paper is based on a field research on the management of Unesco “World Heritage” sites in China (Wang & Zan, 2010). The aim was investigating the impacts of getting listed for individual Chinese sites: what the changes on professional aspects; in term of visitors; in economic terms; and...

Purpose: Decentralization is a widespread and international phenomenon in public administration. Despite the interest of public management scholars, an in-depth analysis of the interrelationship between two of its forms − deconcentration and devolution – and their impact on policy and...

This paper is an appendix to our chapter of the same name, published in the Oxford Handbook of Public Heritage Theory and Practice (Neil Silberman and Angela Labrador, editors, Oxford, 2017). Our chapter examines the organizational dynamics that emerged from the 1998 discovery of a group of...