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Applicability Of The Conservatism Accounting Convention in China: Empirical Evidence

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  • Lin, Z. Jun
  • Chen, Feng

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  • Lin, Z. Jun & Chen, Feng, 1999. "Applicability Of The Conservatism Accounting Convention in China: Empirical Evidence," The International Journal of Accounting, Elsevier, vol. 34(4), pages 517-537, 010.
    • Handle: RePEc:eee:accoun:v:34:y:1999:i:4:p:517-537
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    References listed on IDEAS

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    1. Solomons, David, 1991. "Accounting and social change: A neutralist view," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 287-295.
    2. Chen, Yin & Jubb, Peter & Tran, Alfred, 1997. "Problems of accounting reform in the People's Republic of China," The International Journal of Accounting, Elsevier, vol. 32(2), pages 139-153.
    3. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
    4. Graham, Lynford E., 1996. "Setting a research agenda for auditing issues in the People's Republic of China," The International Journal of Accounting, Elsevier, vol. 31(1), pages 19-37.
    5. Mensah, Yaw M. & Considine, Judith M. & Oakes, Leslie, 1994. "Adverse public policy implications of the accounting conservatism doctrine: The case of premium rate regulation in the HMO industry," Journal of Accounting and Public Policy, Elsevier, vol. 13(4), pages 305-331.
    6. Lambert, Ra & Larcker, Df, 1987. "An Analysis Of The Use Of Accounting And Market Measures Of Performance In Executive-Compensation Contracts," Journal of Accounting Research, Wiley Blackwell, vol. 25, pages 85-129.
    7. Graham, Lynford E. & Li, Chunyan, 1997. "Cultural and economic influences on current accounting standards in the People's Republic of China," The International Journal of Accounting, Elsevier, vol. 32(3), pages 247-278.
    8. Jefferson, Gary H & Rawski, Thomas G & Yuxin, Zheng, 1992. "Growth, Efficiency, and Convergence in China's State and Collective Industry," Economic Development and Cultural Change, University of Chicago Press, vol. 40(2), pages 239-266, January.
    9. Devine, Ct, 1963. "The Rule Of Conservatism Reexamined," Journal of Accounting Research, Wiley Blackwell, vol. 1(2), pages 127-138.
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    Cited by:

    1. Ezzamel, Mahmoud & Xiao, Jason Zezhong & Pan, Aixiang, 2007. "Political ideology and accounting regulation in China," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 669-700.

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