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Political ideology and accounting regulation in China
Ezzamel, Mahmoud; Xiao, Jason Zezhong; Pan, Aixiang - In: Accounting, organizations and society : an … 32 (2007) 7/8, pp. 669-700
Persistent link: https://www.econbiz.de/10003767721
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Political influence and coexistence of a uniform accounting system and accounting standards : recent developments in China
Xiao, Jason Zezhong; Weetman, Pauline; Sun, Manli - 2009
Persistent link: https://www.econbiz.de/10003825886
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Harmonisierung der nationalen Rechnungslegung nach IAS/IFRS : Evidenzfälle aus der Volksrepublik China
Lin, Yangchun - 2010 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003890594
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The impact of the new Accounting Standards for Business Enterprises (ASBE) on financial results of mainland Chinese listed companies
Heng, Lina Ching Chi; Noronha, Carlos - In: Advances in accounting : a research annual 27 (2011) 1, pp. 156-165
Persistent link: https://www.econbiz.de/10009268622
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Developments in country studies in international accounting : Americas and the Far East
Meek, Gary K. (contributor) - 2004
Persistent link: https://www.econbiz.de/10001827460
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Political Ideology and Accounting Regulation in China
Xiao, Jason Zezhong - 2016
This paper analyzes the relationship between political ideology and accounting change covering the transition from … Maoism to Dengism in China. Under Mao, the ideological principles of class struggle primacy, central planning, and public … ownership were mobilized to construct a class view of accounting according to which Western accounting concepts were prohibited …
Persistent link: https://www.econbiz.de/10012984140
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The interplay between accounting professionals and political ideologies : the emergence of Chinese accounting standards from 1978 to 1992
Xu, Lina; Cortese, Corinne; Zhang, Eagle - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 360-378
Persistent link: https://www.econbiz.de/10011937514
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The consequences of increasing the scope of managerial judgement in accounting standards
Zhou, Wei; Wu, Liansheng; Wang, Hong - In: Abacus : a journal of accounting, finance and business … 52 (2016) 3, pp. 404-440
Persistent link: https://www.econbiz.de/10011623042
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The role of accounting regulation on good news recognition and conditional conservatism : evidence from China's 2006 accounting regulation
Barhamzaid, Zuhair - In: Accounting research journal 36 (2023) 1, pp. 92-105
Persistent link: https://www.econbiz.de/10014329957
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International standards for financial reporting : harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240
global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff …
Persistent link: https://www.econbiz.de/10011456356