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How do accounting standards and insiders' incentives affect earnings management? Evidence from China

Zhang, Yuyang; Uchida, Konari; Bu, Hua - In: Emerging Markets Review 16 (2013) C, pp. 78-99

Chinese listed companies recently experienced two important institutional changes: split share structure reform (SSSR) and the mandatory adoption of IFRS-convergent new accounting standards (NAS). We find that the introduction of NAS significantly increased earnings management. Although we do...

Persistent link: https://www.econbiz.de/10010682552

Land and Housing Price Measurement in China

Deng, Yongheng; Gyourko, Joseph; Wu, Jing - Reserve Bank of Australia

Persistent link: https://www.econbiz.de/10010682844

Discussion of Land and Housing Price Measurement in China

Zhu, Haibin - Reserve Bank of Australia

Persistent link: https://www.econbiz.de/10010682848

Mixing push and pull for survival in China: value stream mapping in an automotive case study

Drauz, Ralf; Kasperk, Garnet; Mangoldt, Julius Von - In: International Journal of Applied Management Science 5 (2013) 3, pp. 234-250

German automotive suppliers started operating their manufacturing plants in China without much strategic planning or …

Persistent link: https://www.econbiz.de/10010682870

The reality and prospect of fresh agricultural product supply chains in China

Zhou, Huaming; Ding, Qiao; Otto, James - In: International Journal of Applied Management Science 5 (2013) 3, pp. 251-264

In China, the supply and distribution of fresh agricultural products (FAP) can significantly impact the people that …

Persistent link: https://www.econbiz.de/10010682871

Conditional pricing of risks

Ho, Ron Yiu Wah; Strange, Roger; Piesse, Jenifer - In: Journal of Economic Studies 40 (2013) 1, pp. 88-97

Purpose – This paper aims to examine the pricing effects of risks conditional on market situations. Design/methodology/approach – The model used to test for the conditional pricing effects of risks is a modified version of Pettengill et al.'s cross-sectional regression model, based on Hong...

Persistent link: https://www.econbiz.de/10010684924

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) April, 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/10010685372

Executive remuneration in China: a literature review

Rampling, Peter; Eddie, Ian; Liu, Jackie - In: Asian Review of Accounting 21 (2013) April, 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/10010685374

A study of voluntary disclosure of listed Chinese firms – a stakeholder perspective

Qu, Wen; Leung, Philomena; Cooper, Barry - In: Managerial Auditing Journal 28 (2013) March, pp. 261-294

Purpose – The aim of this paper is to investigate stakeholder power changes and their impact on firms' disclosure decisions in the Chinese stock market. Using legitimacy theory and stakeholder theory, the paper identifies newly emerged stakeholder groups for listed Chinese firms during three...

Persistent link: https://www.econbiz.de/10010685391

Who is responsible for the CO2 emissions that China produces?

Liu, Ying; Jayanthakumaran, Kankesu; Neri, Frank - School of Accounting, Economics, and Finance, … - 2012

agreed upon by CO2 emitting countries, none of which are more important than China. This paper estimates China’s CO2 … short time period. Furthermore, the consumption-based method results in China being responsible for 38% fewer emissions in …

Persistent link: https://www.econbiz.de/10010685798