The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation
Using China as the case of a developing country, this study empirically evaluates whether the efforts made by China since the early 1990s to harmonize their domestic standards with IAS have been successful. Four research questions are addressed and eight hypotheses are developed to investigate the c...
| Main Author: | |
|---|---|
| Format: | Others |
| Published: |
VCU Scholars Compass
2005
|
| Subjects: | |
| Online Access: | http://scholarscompass.vcu.edu/etd/1189 http://scholarscompass.vcu.edu/cgi/viewcontent.cgi?article=2188&context=etd |