emerging markets such as China and India. Design/methodology/approach – The paper presents a framework primarily based on …. Findings – An R&D knowledge gap still exists in China and India. Differences across business activities exist in terms of the …

affects environmental sustainability disclosure among firms in China and whether the disclosure level varies across ownership … responsibility reports released by firms in China during 2008-2010. Data are coded through a content analysis procedure before being … evidence on the fulfillment of environmental sustainability policies and the effectiveness of regulatory controls that China …

/methodology/approach – This paper discusses the benefits of selecting donated books and takes some small libraries in China as examples to conduct …

characteristics of audit committees (ACs) in the current business environment in China, from the perspectives of investors … governance and stock market reforms in China and generate some policy implications that can be applied to other countries as well …

firms operating in the People's Republic of China. Findings – Certain dimensions of the perceived ethical climate are … in Mainland China. The findings support our contention that the perceived ethical climate is a key determinant of OPC …

implementing fair value accounting (FVA), as codified in the International Financial Reporting Standards (IFRS), by studying China …'s recent experience. Design/methodology/approach – The paper examines the extent of FVA adoption in China's new accounting … academic research. Findings – The authors find a high degree of adoption of IFRS FVA standards in China's 2007GAAP for …

Purpose – Transformations taking place in China are of crucial importance in the development of the world economy. The … international community is turning its attention to China's move towards a market economy and assessing the likely impact on the … years ahead. This paper aims to plot the evolution of administrative reforms in China with particular reference to the state …

of tax practitioners in mainland China. Design/methodology/approach – The study is based on a field survey of practicing … among tax practitioners in mainland China, and the findings add to a growing body of literature documenting the significant …

Purpose – This paper aims to explore the implementation of fair value accounting (FVA) in China as part of a global … China, this paper uses a qualitative approach to explore some of the impacts the adoption of FVA has had on Chinese capital … opportunity to reposition powerful political and economic elites both inside and outside China. This paper argues that the process …