Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices

By Shimin Chen, Zheng Sun, Yuetang Wang. 2002

159 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/9a9b114b6e72db4846e311c739d7f29d3517a0ad

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. D. Ahlstrom
2. Garry D. Bruton
3. K. Yeh
4. Lee Jian Yao
5. Nan Hu
6. Chunhui Liu
7. Lingbing Liu
8. Mike W. Peng

In Management Information Systems

1. Lee Jian Yao
2. Nan Hu
3. Chunhui Liu
4. Garry D. Bruton
5. Lingbing Liu

Citations in the corpus

• Venture capital in China: Past, present, and future (2007, background): “As a result there is a gap between Chinese and international accounting standards earnings results despite much harmonization of accounting regulations in China with those of more developed economies ( Chen et al., 2002 ).”
• The Impact of IFRS on Accounting Quality in a Regulated Market (2011, background): “Since 1992, China has issued four sets of accounting regulations (1992, 1998, 2001, and 2006) with each replacing the previous one with greater conformity to IFRS (Chen et al., 2002; Peng et al., 2008).”