Similar Search Results

2012 Awards for Excellence

Liu, Chunhui - In: International Journal of Accounting & Information Management 21 (2013) 1

Persistent link: https://www.econbiz.de/10014759273

Convergence or divergence? Corporate climate-change reporting in China

Yang, Helen Hong; Farley, Alan - In: International Journal of Accounting & Information Management 24 (2016) 4, pp. 391-414

corporate environmental reporting (CER) in the context of China’s radical institutional transition from bureaucratic secrecy to … international reporting guidelines only. Findings Partial convergence in climate-change reporting co-exists with divergent China …

Persistent link: https://www.econbiz.de/10014759298

The impact of corporate governance and ownership structure reforms on earnings quality in China

Ji, Xu_Dong; Ahmed, Kamran; Lu, Wei - In: International Journal of Accounting & Information Management 23 (2015) 2, pp. 169-198

earnings quality in China both prior and subsequent to two important corporate reforms: the code of corporate governance (CCG …, but the SSR reform in 2005 has had little effect on listed firms’ earnings quality in China. These results hold good after … mechanisms in China. The results will help international investors better understand quality of financial information in China …

Persistent link: https://www.econbiz.de/10014759387

On the value relevance of analyst opinions and institutional shareholdings in China

Huang, Wei; Boateng, Agyenim - In: International Journal of Accounting and Information … 24 (2016) 3, pp. 206-225

Purpose This paper aims to examine the relevance of stock analysts’ opinions and institutional investors’ shareholding to the value of Chinese firms. Design/methodology/approach The authors use both internal and external corporate governance mechanism to investigate value relevance of...

Persistent link: https://www.econbiz.de/10014759445

Ownership structure and tax aggressiveness of Chinese listed companies

Ying, Tingting; Wright, Brian; Huang, Wei - In: International Journal of Accounting & Information Management 25 (2017) 3, pp. 313-332

firms. The authors highlight firm ownership and control factors that encourage aggressive tax planning in China. This paper … has important implications for both public policy and corporate governance in emerging markets similar to China. …

Persistent link: https://www.econbiz.de/10014759448

Dysfunctional auditing behaviour: empirical evidence on auditors' behaviour in Macau

Yuen, Desmond C.Y.; Law, Philip K.F.; Lu, Chan; Qi Guan, Jie - In: International Journal of Accounting & Information Management 21 (2013) 3, pp. 209-226

Purpose – The purpose of the study is to investigate the factors that may result in a high turnover rate of auditors in Macau. The factors considered include client importance, task complexity, time budget constraints, auditor independence and acceptance of dysfunctional behaviour by Macau's...

Persistent link: https://www.econbiz.de/10014759558

The Chinese payment card market: an exploratory study

Worthington, Steve - In: International Journal of Bank Marketing 21 (2003) 6/7, pp. 324-334

The article is based on both secondary and primary research into the use of plastic payment cards in China. The … secondary research offers an understanding of the history and current situation of payment cards in China, whilst the primary … merchant acceptors. As barriers to entry into China remain high for foreign banks, particularly if they wish to pursue a branch …

Persistent link: https://www.econbiz.de/10014759799

Relationship marketing: customer commitment and trust as a strategy for the smaller Hong Kong corporate banking sector

Adamson, Ivana; Chan, Kok‐Mun; Handford, Donna - In: International Journal of Bank Marketing 21 (2003) 6/7, pp. 347-358

After the Chinese takeover of Hong Kong its smaller banks carved out a niche for themselves in the corporate market by embracing relationship marketing as a way of doing business. Examines the commitment‐trust dimension of the relationship marketing paradigm in the Hong Kong’s corporate...

Persistent link: https://www.econbiz.de/10014759801

Entering the market for financial services in transitional economies

Worthington, Steve - In: International Journal of Bank Marketing 23 (2005) 5, pp. 381-396

unique culture of China and how concepts such as Guanxi will impact upon the success of their entry strategies into this … market. Originality/value – The paper adds to the very limited literature on financial services in China and has value in …

Persistent link: https://www.econbiz.de/10014759850

Consumers’ attitudes towards online and mobile banking in China

Laforet, Sylvie; Li, Xiaoyan - In: International Journal of Bank Marketing 23 (2005) 5, pp. 362-380

Purpose – The aim of this study is to investigate the market status for online/mobile banking in China. With the recent … study offers an insight into online/mobile banking in China, which has not previously been investigated. Distinct …

Persistent link: https://www.econbiz.de/10014759857