Accounting reform, institutional environment and timeliness in loss recognition in China
136 p.
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Theses and Dissertations |
| Published: |
2011
|
| Subjects: | |
| Online Access: | https://hdl.handle.net/10356/47305 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Nanyang Technological University |
| id |
sg-ntu-dr.10356-47305 |
|---|---|
| record_format |
dspace |
| spelling |
sg-ntu-dr.10356-473052024-01-12T10:27:33Z Accounting reform, institutional environment and timeliness in loss recognition in China Chen, Liang Tan Mui Siang, Patricia Nanyang Business School DRNTU::Business::Accounting 136 p. This thesis investigates the effectiveness of accounting reform in improving the timeliness in loss recognition relative to gains, in the context of the unique institutional infrastructures in China. With rapid development in the accounting system and capital market in the past 10 years, China is undergoing fundamental change in the institutional environment. The Chinese GAAP gradually converges to IAS. However, the issuance of these IAS-based standards does not necessarily improve the reported accounting information, given the unique institutional background in China. DOCTOR OF PHILOSOPHY (NBS) 2011-12-27T06:59:21Z 2011-12-27T06:59:21Z 2006 2006 Thesis Chen, L. (2006). Accounting reform, institutional environment and timeliness in loss recognition in China. Doctoral thesis, Nanyang Technological University, Singapore. https://hdl.handle.net/10356/47305 10.32657/10356/47305 Nanyang Technological University application/pdf |
| institution |
Nanyang Technological University |
| building |
NTU Library |
| continent |
Asia |
| country |
Singapore Singapore |
| content_provider |
NTU Library |
| collection |
DR-NTU |
| topic |
DRNTU::Business::Accounting |
| spellingShingle |
DRNTU::Business::Accounting Chen, Liang Accounting reform, institutional environment and timeliness in loss recognition in China |
| description |
136 p. |
| author2 |
Tan Mui Siang, Patricia |
| author_facet |
Tan Mui Siang, Patricia Chen, Liang |
| format |
Theses and Dissertations |
| author |
Chen, Liang |
| author_sort |
Chen, Liang |
| title |
Accounting reform, institutional environment and timeliness in loss recognition in China |
| title_short |
Accounting reform, institutional environment and timeliness in loss recognition in China |
| title_full |
Accounting reform, institutional environment and timeliness in loss recognition in China |
| title_fullStr |
Accounting reform, institutional environment and timeliness in loss recognition in China |
| title_full_unstemmed |
Accounting reform, institutional environment and timeliness in loss recognition in China |
| title_sort |
accounting reform, institutional environment and timeliness in loss recognition in china |
| publishDate |
2011 |
| url |
https://hdl.handle.net/10356/47305 |
| _version_ |
1789483152319709184 |