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Detecting Fraud in Chinese Listed Company Balance Sheets
Wei, Yi - 2016
This study investigates the links between accounting values in Chinese listed companies' balance sheets and the exposure of their fraudulent activities. Every balance sheet account is proposed to be a potential vehicle to manipulate financial statements. Other receivables, inventories, prepaid...
Persistent link: https://www.econbiz.de/10012992540
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Detecting fraud in Chinese listed company balance sheets
Wei, Yi; Chen, Jianguo; Wirth, Carolyn - In: Pacific accounting review 29 (2017) 3, pp. 356-379
Persistent link: https://www.econbiz.de/10011759238
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Accounting, valuation and privatization
1993
Persistent link: https://www.econbiz.de/10000887271
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Umweltlasten in der Steuerbilanz : Bewertung und Rückstellung bei umweltrechtlichen Anpassungspflichten und Sanierungsgeboten
Kirchhoff, Burkhard - 1994
Persistent link: https://www.econbiz.de/10000893208
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GoB-System, Einzelbewertungsgrundsatz und Imparitätsprinzip
Jüttner, Uwe - 1993
Persistent link: https://www.econbiz.de/10000857531
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The valuation of intangible assets : a report by Arthur Andersen
1992
Persistent link: https://www.econbiz.de/10000837066
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Abschreibungen auf Aktiven des Anlagevermögens aus steuerlicher Sicht
Altorfer, Jürg B. - 1992
Persistent link: https://www.econbiz.de/10000837208
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Replacement costs and accounting reform in post-World War I Germany
Dean, Graeme W.; Clarke, Frank L.; Graves, Oliver F. - 1990
Persistent link: https://www.econbiz.de/10000839530