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A study of the Chinese consumers’ product-country image of Spain

Gorostidi-Martinez, Haritz; Xu, Weimin; Zhao, Xiaokang - In: Asia Pacific Journal of Marketing and Logistics 29 (2017) 5, pp. 947-977

structured questionnaires were gathered throughout China. Following a pre-investigation of 259 usable questionnaires, a 52-item … strategies to avoid the liability of foreignness of Spanish organizations within China. …

Persistent link: https://www.econbiz.de/10014675687

The New Features of Marketing Environment in The People's Republic of China

Wei, Shan - In: Asia Pacific Journal of Marketing and Logistics 7 (1995) 3, pp. 20-35

China's economic reform has brought about dramatic changes in the marketing environment. In this paper, several new … features of the marketing environment in China are identified by examining the process and results of the reform. The paper … concludes that the market has become a dominant factor in China's economy, but the effect of the old planned system still exists …

Persistent link: https://www.econbiz.de/10014675749

Consumer Behaviour Patterns Among Chinese Children

McNeal, James U.; Yeh, Chyon‐Hwa - In: Asia Pacific Journal of Marketing and Logistics 8 (1996) 1, pp. 3-20

Explores the consumer behaviour patterns of urban Chinese children as a primary and an influence market. Examines, as primary customers, their income, spending and saving pattern. Finds that they have two different types of income, save over half of it, and spend the rest on snack items, and the...

Persistent link: https://www.econbiz.de/10014675751

The importance in accounting of ambiguity tolerance at the national level

Harding, Noel; Ren, Mingchuan - In: Asian Review of Accounting 15 (2007) 1, pp. 6-24

from Australia and China were measured using the MacDonald AT‐20 Ambiguity Tolerance Index. Comparisons were made across … accountants in China are less tolerant of ambiguity than their Australian counterparts. There are, however, no statistically … significant differences in the levels of ambiguity tolerance between first year accounting students in China and Australia …

Persistent link: https://www.econbiz.de/10014675789

An analysis of current trends in accounting professional development in People's Republic of China

Senarath Yapa, P.W.; Ping Hao, Zhen - In: Asian Review of Accounting 15 (2007) 1, pp. 25-44

/value – The professional accounting project should be closely linked with China's entrance to the WTO and the World Bank …), there seems to be a continuous growth of world business between China and the rest of the world. The purpose of this article … about the current accounting development in China is collected through secondary sources. Findings – The results show that …

Persistent link: https://www.econbiz.de/10014675790

How do the Chinese management accountants cope with changes from a planned economy to a market economy

Ji, Xu‐dong; Lu, W.; Aiken, M. - In: Asian Review of Accounting 15 (2007) 1, pp. 45-61

accounting concepts and techniques have been introduced into China. The purpose of this paper is to investigate how Chinese … China. Design/methodology/approach – Both field study and survey approaches were used in this project. Six selected Chinese … western investors to be better prepared if they have set up a business in China or are going to enter the Chinese market. …

Persistent link: https://www.econbiz.de/10014675791

Accounting education in modern China: an analysis of conditions and observations

Woodbine, Gordon Francis - In: Asian Review of Accounting 15 (2007) 1, pp. 62-71

People's Republic of China during the period 1998‐2003 as observed by an educator during his employment as a foreign expert … China and applies this knowledge in a descriptive fashion to an explanation of curriculum processes used in a modern … education programs in China are highly regulated. Methods of teaching and assessment are also inadequate and rely on tried and …

Persistent link: https://www.econbiz.de/10014675792

Determinants of disclosures of A‐, B‐ and H‐share companies

Liu, Jinghui; Alexander Eddie, Ian - In: Asian Review of Accounting 15 (2007) 1, pp. 72-92

Purpose – This study attempts to examine the issues relating to corporate financial reporting of Chinese listed companies under specified institutional settings as companies with different share‐categories are required to prepare annual reports under various General Accepted Accounting...

Persistent link: https://www.econbiz.de/10014675793

Approaches to learning accounting: a cross‐cultural study

Donald, John; Jackling, Beverley - In: Asian Review of Accounting 15 (2007) 2, pp. 100-121

Purpose – The purpose of this study is to examine the relationship between the cultural background of students and their learning approaches in a first year undergraduate accounting program. Design/methodology/approach – While prior research in this area has more generally focused on the...

Persistent link: https://www.econbiz.de/10014675794

The efficiency and profitability effects of China's modern enterprise restructuring programme

Chen, Gongmeng; Firth, Michael; Wei Zhang, Wei - In: Asian Review of Accounting 16 (2008) 1, pp. 74-91

Purpose – In the mid‐1990s, China introduced the Modern Enterprise System (MES) to selected state‐owned enterprises …. Originality/value – China's reform of SOEs is very important to the economic well‐being of the country. This paper is the first to …

Persistent link: https://www.econbiz.de/10014675803