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Does convergence of accounting standards lead to the convergence of accounting practices? : a study from China
Peng, Songlan; Tondkar, Rasoul H.; Laan Smith, Joyce van der - In: The international journal of accounting : TIJA 43 (2008) 4, pp. 448-468
Persistent link: https://www.econbiz.de/10003800043
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Chinese GAAP and IFRS : an analysis of the convergence process
Peng, Songlan; Laan Smith, Joyce van der - In: Journal of international accounting auditing & taxation 19 (2010) 1, pp. 16-34
Persistent link: https://www.econbiz.de/10009272737
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Political governance in China's state-owned enterprises
Jin, Xiankun; Xu, Liping; Xin, Yu; Adhikari, Ajay - In: China journal of accounting research : CJAR 15 (2022) 2, pp. 1-29
State-owned enterprises (SOEs) are both the economic and political bases of the Chinese Communist Party (the Party) and the Chinese state. The overarching principle of SOE reform is to firmly implement the Party’s leadership and the modern enterprise system. This principle creates a political...
Persistent link: https://www.econbiz.de/10013269685