Corporate Governance and the Harmonisation of Chinese Accounting Practices with IFRS Practices
AbstractChina has reformed its enforcement mechanisms of accounting practices, in particular, corporate governance, in order to facilitate the harmonisation of Chinese accounting practices with IFRS practices. However, this research reveals that the reformed corporate governance has not made a significant contribution towards this harmonisation. The move of Chinese accounting practices towards IFRS practices is mainly due to the CSRC's 2001 compulsory harmonisation policy of eliminating the earnings gap. Corporate governance as an important enforcement mechanism for accounting standards has yet to be effective. Copyright (c) 2007 The Authors; Journal compilation (c) 2007 Blackwell Publishing Ltd.
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Bibliographic InfoArticle provided by Wiley Blackwell in its journal Corporate Governance: An International Review.
Volume (Year): 15 (2007)
Issue (Month): 2 (03)
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Web page: http://www.blackwellpublishing.com/journal.asp?ref=0964-8410&site=1
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- Yu Chen & Zabihollah Rezaee, 2012. "The role of corporate governance in convergence with IFRS: evidence from China," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 20(2), pages 171-188.
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