transitioned into principles-based International Financial Reporting Standards (IFRS) adopted in China. In particular, I examine … whether principles-based standards are associated with less real earnings management, less comparability, a higher variance of … higher value relevance of accounting amounts than rules-based standards. The latter accounting regime fosters more check box …

change. Research undertaken by Henley Management College into the development of standards of competence for senior … management can contribute much in helping managers develop to meet such demands. Examines how the standards of competence were …

Describes the national trialling of the Management Charter Initiative Senior Management Standards which involved … standards have a high level of acceptance among senior managers across a wide variety of organizations.  …