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Chinese accounting systems and practices

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  • Zhou, Zhong Hui

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  • Zhou, Zhong Hui, 1988. "Chinese accounting systems and practices," Accounting, Organizations and Society, Elsevier, vol. 13(2), pages 207-224, March.
    • Handle: RePEc:eee:aosoci:v:13:y:1988:i:2:p:207-224
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    Cited by:

    1. Modell, Sven & Yang, ChunLei, 2018. "Financialisation as a strategic action field: An historically informed field study of governance reforms in Chinese state-owned enterprises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 54(C), pages 41-59.
    2. Chan, K. Hung & Lew, Albert Y. & Tong, Marian Yew Jen Wu, 2001. "Accounting and management controls in the classical Chinese novel: A Dream of the Red Mansions," The International Journal of Accounting, Elsevier, vol. 36(3), pages 311-327, September.
    3. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
    4. Zhang, Eagle & Andrew, Jane, 2016. "Rethinking China: Discourse, convergence and fair value accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 1-21.
    5. 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.
    6. Yee, Helen, 2009. "The re-emergence of the public accounting profession in China: A hegemonic analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(1), pages 71-92.
    7. Xu, Wen & Uddin, Shahzad, 2008. "Public sector reforms, privatisation and regimes of control in a Chinese enterprise," Accounting forum, Elsevier, vol. 32(2), pages 162-177.
    8. Anderson, Shannon W. & Lanen, William N., 1999. "Economic transition, strategy and the evolution of management accounting practices: the case of India," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 379-412, July.
    9. Weiguo Zhang & Jianfang Ye, 2020. "China's Convergence with IFRS: Analysis of Dual‐listed Companies," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 104-139, March.
    10. 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.
    11. Huacheng Wang & Kangtao Ye & Kai Zhong, 2018. "Accounting research in China: commemorating the 40th anniversary of reform and opening up," Frontiers of Business Research in China, Springer, vol. 12(1), pages 1-37, December.
    12. Li, Sihai & Wu, Huiying & Zhang, Jian & Chand, Parmod, 2018. "Accounting reforms and conservatism in earnings: Empirical evidence from listed Chinese companies," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 32-44.
    13. Eng, Li Li & Sun, Li & Vichitsarawong, Thanyaluk, 2013. "The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP: Evidence from China, Hong Kong, Japan, Korea and Singapore," Advances in accounting, Elsevier, vol. 29(2), pages 278-285.
    14. Wei Ting & Sin-Hui Yen & Sheng-Shih Huang, 2009. "Top Management Compensation, Earnings Management And Default Risk: Insights From The Chinese Stock Market," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 3(1), pages 31-46.
    15. Peng, Songlan & van der Laan Smith, Joyce, 2010. "Chinese GAAP and IFRS: An analysis of the convergence process," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(1), pages 16-34.

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