Chen, Qi; Schipper, Katherine - In: China journal of accounting research : CJAR 1 (2008), pp. 1-10
Capital-markets based accounting research in China has a relatively short history; the two principal stock exchanges in … Shanghai and Shenzhen have operated for less than 20 years. Recent accounting research has tended to adopt techniques, research … several aspects of the current empirical-archival focus of accounting research in China and offers some suggestions for …