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Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China

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  • Jason Zezhong Xiao
  • Pauline Weetman
  • Manli Sun
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    File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/j.1467-6281.2004.00151.x
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    Bibliographic Info

    Article provided by Accounting Foundation, University of Sydney in its journal Abacus.

    Volume (Year): 40 (2004)
    Issue (Month): 2 ()
    Pages: 193-218

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    Handle: RePEc:bla:abacus:v:40:y:2004:i:2:p:193-218

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    Web page: http://www.blackwellpublishing.com/journal.asp?ref=0001-3072

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    Cited by:
    1. Chan, K. Hung & Lin, Kenny Z. & Mo, Phyllis L.L., 2010. "Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy," Journal of Accounting and Economics, Elsevier, vol. 50(1), pages 58-73, May.
    2. Keryn Chalmers & Farshid Navissi & Wen Qu, 2010. "Value relevance of accounting information in China pre- and post-2001 accounting reforms," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(8), pages 792-813, September.
    3. Tyrrall, David & Woodward, David & Rakhimbekova, Almagoul, 2007. "The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan," The International Journal of Accounting, Elsevier, vol. 42(1), pages 82-110.
    4. Luca Zan & Qingmei Xue, 2011. "Budgeting China. Macro-policies and micro-practices in public sector changes," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(1), pages 38-62, January.
    5. Trevor Hopper & Mathew Tsamenyi & Shahzad Uddin & Danture Wickramasinghe, 2009. "Management accounting in less developed countries: what is known and needs knowing," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(3), pages 469-514, April.
    6. Wendy Green & Richard D. Morris & Haiping Tang, 2010. "The split equity reform and corporate financial transparency in China," Accounting Research Journal, Emerald Group Publishing, vol. 23(1), pages 20-48, July.
    7. Nobes, Christopher & Stadler, Christian, 2013. "How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 573-595.

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