Chen, Jean Jinghan, Cheng, Peng (2010) The Impact of regulatory enforcement on harmonization of accounting practices - evidence from China. Journal of Contemporary Accounting and Economics, 3 (1). pp. 58-71. ISSN 1815-5669. (doi:10.1016/S1815-5669(10)70013-8) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:102268)
| The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided. | |
| Official URL: https://doi.org/10.1016/S1815-5669(10)70013-8 |
Abstract
This paper evaluates China's regulatory enforcement in 2001 on the harmonization of accounting practices. We find that the Chinese Government's 2001 compulsory harmonization policy has made a significant contribution to reducing the differences between Chinese GAAP-based earnings and IFRS-based earnings for many line items. The decline of earnings differences is because of the firms' application of the standards rather than differences in the standards. We believe that the harmonization of accounting practices in line with IFRS can be achieved by effective enforcement of standards.
| Item Type: | Article |
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| DOI/Identification number: | 10.1016/S1815-5669(10)70013-8 |
| Uncontrolled keywords: | accounting |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Divisions > Kent Business School - Division > Department of Accounting and Finance |
| Depositing User: | Jean Chen |
| Date Deposited: | 28 Jul 2023 15:23 UTC |
| Last Modified: | 01 Aug 2023 11:11 UTC |
| Resource URI: | https://kar.kent.ac.uk/id/eprint/102268 (The current URI for this page, for reference purposes) |
University of Kent Author Information
Chen, Jean Jinghan.
| Creator's ORCID: |
 https://orcid.org/0009-0009-9607-9342
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