Showing 226,721 - 226,730 of 232,513
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
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
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
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
/methodology/approach – Geographic proximity, cultural affinity and integrated economic relations provide Greater China with a unique setting for …. Findings – The empirical results indicate that Hong Kong is the most conservative economy, followed by Taiwan and China …
Persistent link: https://www.econbiz.de/10014675806
the People's Republic of China (PRC) published in 25 of the mainstream English language accounting journals from 1999 to … China to investigate a broader range of topics, utilise an extended panoply of research perspectives and methods, and …
Persistent link: https://www.econbiz.de/10014675824
conflicts (i.e. war, economic, political, etc.) between Japan and China.  …
Persistent link: https://www.econbiz.de/10014675835
empirical study using the financial report data collected from China stock market financial statement database and corporate … changed dramatically in China in recent years, future studies should be conducted to explore the association between effective … long term. Given that corporate ownership has changed dramatically in China in recent year, future studies should be …
Persistent link: https://www.econbiz.de/10014675839
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
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