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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Harmonization of Chinese accounting standards with international accounting standards: necessity, progress andeffectiveness

Chen, Feng, 陳峰 January 2001 (has links)
published_or_final_version / Business / Doctoral / Doctor of Philosophy
2

Role of accounting conservatism in asset and equity tunneling: evidence from Hong Kong

Xie, Yuying., 谢宇莹. January 2010 (has links)
published_or_final_version / Business / Doctoral / Doctor of Philosophy
3

The development of accounting standards and regulations in China since the economic reform of 1978.

January 1994 (has links)
by Szeto Kam-fai, Peter, Lee, Wai-wah, Viva. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1994. / Includes bibliographical references (leaves 83-84). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iv / LIST OF FIGURE --- p.vii / ACKNOWLEDGEMENT --- p.viii / CHAPTERS / Chapter I. --- INTRODUCTION --- p.1 / Chapter 1.1 --- The Soviet Accounting Model for Centrally Planned Control Economy --- p.2 / Chapter 1.2 --- Impact of the Open Door Policy --- p.2 / Chapter 1.3 --- Joint Venture Accounting --- p.3 / Chapter 1.4 --- Joint Stock Reform Program --- p.4 / Chapter 1.5 --- Accounting Regulations for Pilot PRC Joint Stock Companies --- p.4 / Chapter 1.6 --- Accounting Standards Regulations for Enterprises --- p.5 / Chapter 1.7 --- Objective and Methodology --- p.6 / Chapter 1.8 --- Organization of the Report --- p.6 / Chapter II --- GENERAL CHARACTERISTICS OF THE CHINESE ACCOUNTING SYSTEMS AND REGULATIONS --- p.8 / Chapter 2.1 --- Uniform and Rigid Accounting Regulations --- p.8 / Chapter 2.2 --- Concept of Fund Application and Fund Source --- p.10 / Chapter 2.3 --- Rule-oriented Regulations without Conceptual Framework for the Accounting Regulations --- p.12 / Chapter 2.4 --- Tax-driven Approach for Measuring Accounting Profit --- p.13 / Chapter III. --- JOINT VENTURES ACCOUNTING IN PRC --- p.15 / Chapter 3.1 --- Differences between the Old and the New PRC Joint Venture Accounting Regulations --- p.17 / Chapter 3.1.1 --- Wider Scope of Coverage --- p.17 / Chapter 3.1.2 --- More Comprehensive Accounting Definitions --- p.18 / Chapter 3.1.3 --- Recognition of Probable Losses --- p.21 / Chapter 3.1.4 --- Introduction of New Accounting Treatments --- p.22 / Chapter 3.1.5 --- Additional Disclosure Requirements --- p.27 / Chapter 3.2 --- Differences between the New PRC Joint Venture Accounting Regulations and the International Accounting Standards --- p.29 / Chapter 3.2.1 --- Rigid Pre-defined Accounting Rules Not Consistent with the IASs --- p.30 / Chapter 3.2.2 --- Probable Losses Not Fully Accounted for in the Light of the IASs --- p.32 / Chapter 3.2.3 --- Accounting Treatments Not Consistent with the IASs --- p.34 / Chapter 3.2.4 --- Major Topics or Information Not Adequately Covered or Disclosed by the New Regulations in the Light of IASs --- p.38 / Chapter IV --- ACCOUNTING REGULATIONS FOR PILOT JOINT STOCK COMPANIES --- p.42 / Chapter 4.1 --- Areas of Inconsistencies Removed by the Addenda --- p.44 / Chapter 4.2 --- Major Inconsistencies Not Resolved in the Light of IASs --- p.51 / Chapter 4.3 --- Conclusion - the 'Joint Stock Accounting Regulations' --- p.56 / Chapter V. --- ACCOUNTING STANDARDS FOR ENTERPRISE IN PRC --- p.58 / Chapter 5.1 --- Development of Accounting Standards in PRC --- p.60 / Chapter 5.2 --- Relationship between the 'Accounting Standards' and the 'Financial Regulations' --- p.61 / Chapter 5.3 --- Relationship between the 'Accounting Standards' and the 'Accounting Regulations' --- p.63 / Chapter 5.4 --- Improvements in the New 'Accounting Standards' --- p.65 / Chapter 5.5 --- Difference between the 'Accounting Standards' and the IASs --- p.70 / Chapter VI. --- FUTURE DEVELOPMENT OF ACCOUNTING STANDARDS AND REGULATIONS IN CHINA --- p.74 / APPENDICES / Chapter A. --- BALANCE SHEET FOR STATE INDUSTRIAL ENTERPRISES --- p.79 / Chapter B. --- BALANCE SHEET FOR STATE COMMERCIAL ENTERPRISES --- p.80 / Chapter C. --- FUND APPLICATION FOR STATE INDUSTRIAL ENTERPRISES --- p.81 / Chapter D. --- FUND SOURCE FOR STATE INDUSTRIAL ENTERPRISES --- p.82 / BIBLIOGRAPHY --- p.83
4

An empirical analysis of mandatory valuation allowance change in China: an accounting choice and valuation study.

January 2001 (has links)
Chen Chang. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2001. / Includes bibliographical references (leaves 33-34). / Abstracts in English and Chinese.
5

Value-relevance of the aging disclosure of accounts receivable: evidence from Chinese A-share listed firms.

January 2001 (has links)
Zhang Yinghong. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2001. / Includes bibliographical references (leaves 34-36). / Abstracts in English and Chinese.
6

Value-relevance of cash flow information in Chinese capital market: a further investigation.

January 2001 (has links)
Li Xue. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2001. / Includes bibliographical references (leaves 36-38). / Abstracts in English and Chinese.

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