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


  • Jason Zezhong Xiao
  • Pauline Weetman
  • Manli Sun


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  • Jason Zezhong Xiao & Pauline Weetman & Manli Sun, 2004. "Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China," Abacus, Accounting Foundation, University of Sydney, vol. 40(2), pages 193-218.
  • Handle: RePEc:bla:abacus:v:40:y:2004:i:2:p:193-218

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    References listed on IDEAS

    1. Gibbons, Michael R & Hess, Patrick, 1981. "Day of the Week Effects and Asset Returns," The Journal of Business, University of Chicago Press, vol. 54(4), pages 579-596, October.
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    Cited by:

    1. 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.
    2. 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, March.
    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. 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.
    5. 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.
    6. 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.
    7. 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.

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