Chen, Jean Jinghan, Cheng, Peng (2007) Corporate governance and the harmonisation of Chinese accounting practices with IFRS practices. Corporate governance: an International review, 15 (2). pp. 284-293. ISSN 1472-0701. (doi:0.1111/j.1467-8683.2007.00560.x) (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:102269)
| 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/10.1111/j.1467-8683.2007.00560.x |
Abstract
China has reformed its enforcement mechanisms of accounting practices, in particular, corporate governance, in order to facilitate the harmonisation of Chinese accounting practices with IFRS practices. However, this research reveals that the reformed corporate governance has not made a significant contribution towards this harmonisation. The move of Chinese accounting practices towards IFRS practices is mainly due to the CSRC’s 2001 compulsory harmonisation policy of eliminating the earnings gap. Corporate governance as an important enforcement mechanism for accounting standards has yet to be effective.
| Item Type: | Article |
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| DOI/Identification number: | 0.1111/j.1467-8683.2007.00560.x |
| 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 15:29 UTC |
| Last Modified: | 01 Aug 2023 11:10 UTC |
| Resource URI: | https://kar.kent.ac.uk/id/eprint/102269 (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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