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The appraisal of ordinary shares by Chinese financial analysts

Wang, Jing; Haslam, Jim; Marston, Claire - In: Asian Review of Accounting 19 (2011) 1, pp. 5-30

Purpose – The purpose of this paper is to provide insights into recent financial analysis practice in the Chinese context. The paper aims to examine the approaches pursued and information used by Chinese financial analysts in investment appraisal of ordinary shares. The research seeks to...

Persistent link: https://www.econbiz.de/10014675844

Overseas listing and accounting conservatism: evidence from Chinese H‐share companies

Kung, Fan‐Hua; James, Kieran; Cheng, Chia‐Ling - In: Asian Review of Accounting 19 (2011) 3, pp. 266-278

both overseas‐listed and China‐only‐listed Chinese companies demonstrate a minimal degree of earnings conservatism in the … differential regulations. Hence the findings have direct policy implications for the regulatory agencies in China and Vietnam and …

Persistent link: https://www.econbiz.de/10014675858

Chinese auditors’ views about independence and employer values

Han Fan, Ying; Woodbine, Gordon; Scully, Glennda - In: Asian Review of Accounting 20 (2012) 1, pp. 74-87

profession in China. …

Persistent link: https://www.econbiz.de/10014675863

A survey on student satisfaction with cooperative accounting education based on CPA firm internships

Liu, Guangyou - In: Asian Review of Accounting 20 (2012) 3, pp. 259-277

survey of 192 accounting interns at 14 local CPA firms in South China, in order to test how satisfied the intern students are …

Persistent link: https://www.econbiz.de/10014675873

Developing critical thinking skills and effective co‐operative international accounting degree programs in China

He, Hong; Craig, Russell; Wen, Jing - In: Asian Review of Accounting 21 (2013) 2, pp. 144-159

– The authors offer suggestions to improve accounting education in China in areas of curriculum and teaching. In doing so … educate accountants. This is particularly important in an era in which China's rapidly expanding international trade and …

Persistent link: https://www.econbiz.de/10014675915

Exploring hegemonic change in China: a case of accounting evolution

Xu, Lina; Cortese, Corinne; Zhang, Eagle - In: Asian Review of Accounting 21 (2013) 2, pp. 113-127

periods of hegemonic leadership in China. Design/methodology/approach – Using Gramsci's concept of hegemony, periods of … evolution of accounting systems throughout time in the context of China. …

Persistent link: https://www.econbiz.de/10014675967

A study of Australian and Chinese accountants’ attitudes towards independence issues and the impact on ethical judgements

Han Fan, Ying; Woodbine, Gordon; Cheng, Wei - In: Asian Review of Accounting 21 (2013) 3, pp. 205-222

Purpose – The purpose of this paper is to further extend research (Fan et al. , 2012a) examining the attitudes of Chinese certified public accountants with respect to independence aspects of their professional codes of conduct and their influence on ethical judgement. These attitudes are...

Persistent link: https://www.econbiz.de/10014675970

Audit quality and market pricing of earnings and earnings components in China

Habib, Ahsan; Jiang, Haiyan; Zhou, Donghua - In: Asian Review of Accounting 22 (2014) 1, pp. 20-34

earnings components in China. Design/methodology/approach – The paper measures audit quality using three tiers of audit firm … numbers. The paper finds a negative impact of local Top10 audit on the pricing of earnings in China. However, the paper finds … prior research in China has used modified audit opinion as the audit quality matrix, the paper considers market valuation of …

Persistent link: https://www.econbiz.de/10014675997

Executive remuneration in China: a literature review

Rampling, Peter; Eddie, Ian; Liu, Jackie - In: Asian Review of Accounting 21 (2013) 2, pp. 128-143

China's listed firms is overall encouraging news for current policy makers in China, who consider public listing in the … importantly, they have found that government ownership of China's listed firms is weakening pay‐performance link for top managers … and thus possibly making China's listed firms less effective in solving the agency problem. Originality/value – Taken in …

Persistent link: https://www.econbiz.de/10014676100

Designers' perceptions of biophilia and testing of the biophilic interior design matrix in China

McGee, Beth; Jin, Xu; Park, Nam-Kyu; Ball, Skylar; … - In: Archnet-IJAR: International Journal of Architectural … 16 (2022) 3, pp. 517-535

interior designers/architects practicing in China using a pre- and post-questionnaire surrounding a room assessment using the …

Persistent link: https://www.econbiz.de/10014676468