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Is the downturn in maquiladora employment cyclical or structural?

Mundra, Kusum; Gerber, Jim - In: Indian Growth and Development Review 3 (2010) 1, pp. 21-35

of competition from China, a structural effect, on the decline of maquiladora employment. Design/methodology/approach – A … lower costs in Mexico vs China a seemingly unrelated regression (SUR) is estimated across three sectors: apparel and textile … from China has a bigger adverse effect on relatively labor‐intensive good and commodities which are cheaper to transport …

Persistent link: https://www.econbiz.de/10014758933

Human capital, migration and rural entrepreneurship in China

Liu, Jialu - In: Indian Growth and Development Review 4 (2011) 2, pp. 100-122

Purpose – Many countries have experienced, or are experiencing, urbanization. One such example is China. Even though … heterogeneous human capital, and finds the human capital thresholds of occupations. The paper calibrates the model to China, and …

Persistent link: https://www.econbiz.de/10014758950

Global production sharing and South‐South trade

Athukorala, Prema‐chandra; Nasir, Shahbaz - In: Indian Growth and Development Review 5 (2012) 2, pp. 173-202

Purpose – The purpose of this paper is to examine patterns and determinants of trade among developing countries (South‐South trade), with emphasis on the role of production sharing in global economic integration of the Southern economies. Design/methodology/approach – The paper begins with...

Persistent link: https://www.econbiz.de/10014758963

External liberalization by India and China: recent experience and future challenges

Panagariya, Arvind; Sundaram, Asha - In: Indian Growth and Development Review 6 (2013) 1, pp. 8-34

the recent financial crisis, and compare it to China's. Design/methodology/approach – The authors then examine Indian …, especially where they differ from China's. Findings – Finally, the authors highlight future trade policy challenges for India and …

Persistent link: https://www.econbiz.de/10014758965

Moderator effects to internal audits' self‐efficacy and job involvement

Shih, Kuang‐Hsun; Hsieh, Yin‐Ru; Lin, Binshan - In: International Journal of Accounting & Information Management 17 (2009) 2, pp. 151-165

Taiwanese companies that have subsidiaries in China. A total of 600 questionnaires are distributed to their internal auditors …

Persistent link: https://www.econbiz.de/10014759135

IFRS and US‐GAAP comparability before release No. 33‐8879

Liu, Chunhui - In: International Journal of Accounting & Information Management 19 (2011) 1, pp. 24-33

Purpose – The purpose of this paper is to investigate whether reported net income as per US‐generally accepted accounting principles (US‐GAAP) has become comparable to net income as per International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards...

Persistent link: https://www.econbiz.de/10014759155

The role of corporate governance in convergence with IFRS: evidence from China

Chen, Yu; Rezaee, Zabihollah - In: International Journal of Accounting & Information Management 20 (2012) 2, pp. 171-188

Purpose – The purpose of this paper is to examine the important role played by corporate governance in de facto International Financial Reporting Standards (IFRS) convergence, and to provide empirical evidence that audit quality mediates the degree of IFRS convergence....

Persistent link: https://www.econbiz.de/10014759178

Rogue insiders, signature loopholes, and fraud rings

Guo, Chengqi (Chen); Hu, Xiaorui - In: International Journal of Accounting & Information Management 20 (2012) 4, pp. 348-362

Alibaba's business‐to‐business (B2B) fraud in China. The influence of such incidents and post‐hoc solutions are research …

Persistent link: https://www.econbiz.de/10014759185

Who extends the extensible?

Rao, Yanchao; Guo, Ken; Hou, Jing - In: International Journal of Accounting & Information Management 21 (2013) 2, pp. 133-147

Purpose – The purpose of this paper is to investigate the extent to which Chinese firms voluntarily extend the standard XBRL taxonomy to disclose more detailed financial information; and second, to identify and test corporate governance factors that may be associated with voluntary taxonomy...

Persistent link: https://www.econbiz.de/10014759196

2012 Awards for Excellence

Liu, Chunhui - In: International Journal of Accounting & Information Management 21 (2013) 1

Persistent link: https://www.econbiz.de/10014759273