In many ways, China is the new frontier for entrepreneurship; perceived to be: a logical primary source of economical manufacturing, raw materials, component parts, and as a major end market. China may also represent the most likely future competition for many American industries as well as our...

As well as consolidating on the existing literature on fair value accounting, by way of reference to jurisdictional analyses which include a focus on China, Japan, Brazil, and South Africa, this paper not only highlights why there is need for a re-think of the use of fair values as the primary...

Nonviable 'zombie' firms have become a key concern in China. Using novel firm-level industrial survey data, this paper illustrates the central role of zombies and their strong linkages with state owned enterprises (SOEs) in contributing to debt vulnerabilities and low productivity. As a group,...

How are Asian countries preparing children to have skills—including creativity, innovation, and technical capability—to compete in the 21st Century global economy? Countries including China, Korea, Japan and Singapore have begun to integrate education policy and practice into a key component...

This book is based on an empirical study of China’s leading resources and metals companies and seeks to examine the nature of corporate governance practices in these firms. In-dept interviews were conducted with leading officers in these top 100 Chinese listed companies as well as with leading...

China's mercantilist approach towards international business and trade uses a two pronged strategy to promote China's state-owned enterprises (SOEs) at the expense of multinational companies (MNCs) doing business in China and other foreign countries. Within its borders, China uses the...

Enthused by China's conversion to the free market system in 1978 and its adoption of Western-style market institutions, the world has spent the last few decades turning a blind eye to China's real “governance” problem: that a shadow Party-State system permeates all branches of the economy....

The United States and China have the two largest national economies in the world and are also the world’s leading proponents of Economic Nationalism. In this context, this term refers to the use of national policies to promote exports while creating barriers to imports and is a twenty first...

Related party transactions (RPTs) exist in most countries, including developing countries as well as those already developed. RPTs may take place on an ad hoc basis, or routinely. Routine RPTs are commonly found in a corporate group structure and pose tougher regulatory challenges than ad hoc...