by Chow Man Kit, Lee Man Kit, Patrick. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1999. / Includes bibliographical references (leaf 40). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iii / Chapter / Chapter I. --- INTRODUCTION --- p.1 / Chapter II. --- THE ROLE AND FUNCTIONS OF FINANCIAL REPORTING --- p.2 / Summary --- p.5 / Chapter III. --- HISTORICAL REVIEW AND ACCOUNTING REFORM --- p.7 / Historical Review --- p.7 / Objectives of Accounting --- p.8 / Ideological Influence --- p.8 / Regulatory Framework --- p.9 / Uniform Accounting Systems --- p.10 / Reasons for Accounting Reform --- p.10 / Emergence of Diversified Business Ownership --- p.11 / Establishment of Capital Market --- p.12 / Movement towards a Partial Market Economy --- p.13 / Decentralisation of Economic Administration --- p.14 / Accounting Reform --- p.14 / Modification of Accounting Objectives --- p.15 / Accounting Regulation for Foreign-Affiliated Enterprises --- p.15 / Establishment of an Accounting Legal Framework --- p.16 / Restoration of Auditing System --- p.17 / Setting Auditing Standards --- p.17 / Accounting Internationalisation --- p.18 / Chapter IV. --- ANALYSIS IN INSTITUTIONAL ECONOMICS PERSPECTIVE --- p.19 / Institutional Change --- p.19 / Private Property Right --- p.21 / Definition --- p.21 / Relevance to Economic and Accounting Reforms --- p.23 / Agency Problem --- p.24 / Theoretical Framework --- p.24 / Public Disclosure --- p.25 / Accounting Standards --- p.26 / Licensing of Professional Accounting Practitioners --- p.26 / Transaction Cost --- p.28 / Definition --- p.28 / Relevance to Accounting Reform --- p.30 / Summary --- p.31 / Chapter V. --- STUDY AREA - VOLUNTARY DISCLOSURE --- p.33 / Cost of Capital Reduction --- p.34 / Theoretical Review --- p.34 / Assessment --- p.35 / Legal Cost Reduction --- p.36 / Theoretical Review --- p.35 / Assessment --- p.37 / Chapter VI. --- PERSPECTIVE OF FURTHER DEVELOPMENT --- p.38 / BIBLIOGRAPHY --- p.40
| Identifer | oai:union.ndltd.org:cuhk.edu.hk/oai:cuhk-dr:cuhk_322470 |
| Date | January 1999 |
| Contributors | Chow, Man Kit., Lee, Man Kit Patrick., Chinese University of Hong Kong Graduate School. Division of Business Administration. |
| Source Sets | The Chinese University of Hong Kong |
| Language | English |
| Detected Language | English |
| Type | Text, bibliography |
| Format | print, 40 leaves ; 30 cm. |
| Coverage | China |
| Rights | Use of this resource is governed by the terms and conditions of the Creative Commons “Attribution-NonCommercial-NoDerivatives 4.0 International” License (http://creativecommons.org/licenses/by-nc-nd/4.0/) |
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