The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …

Die Arbeit beschäftigt sich mit der Frage, ob die Wirtschaftssonderzonen in der Volksrepublik China ein sinnvolles … zu unterstützen. Darüber hinaus wird die Frage gestellt, inwieweit die Erfahrungen in China mit Wirtschaftssonderzonen …The thesis analyses the question whether the special economic zones in the People's Republic of China have supported …

hat die VR China eine systematische Sozial- und Wirtschaftstransformation vollzogen und die zentrale Planwirtschaft … Wirtschaftsprobleme aus mehreren Perspektiven interpretieren zu können. In der Arbeit sind viele Differenzen zwischen der VR China … People's Republic of China made major systematic changes in social policy and economy. A transformation process began …

Previous research suggests that minorities are not faring well in China’s transition—both income and occupational … employ data from the three most recent population censuses of China to explore differences in the labor force participation … rates of a number of China’s important ethnic groups. We estimate urban labor force participation rates using probit …

of China, India, and Australia, it has been found that it is possible to have the same accounting standards among diverse …With the prevalence of international markets comes the need for universal accounting standards. The International … Accounting Standards Board has created a set of these standards, but unfortunately some skeptics have found that the obstacles of …

This paper compares measures of accounting quality for 654 firms that previously used rules-based Chinese GAAP and have … transitioned into principles-based International Financial Reporting Standards (IFRS) adopted in China. In particular, I examine … higher value relevance of accounting amounts than rules-based standards. The latter accounting regime fosters more check box …

This paper compares measures of accounting quality for 654 firms that previously used rules-based Chinese GAAP and have … transitioned into principles-based International Financial Reporting Standards (IFRS) adopted in China. In particular, I examine … higher value relevance of accounting amounts than rules-based standards. The latter accounting regime fosters more check box …