中国股份制公司会计模式国际化的探索研究 = A study on the internationalization of accounting practices in China

The gap between international accounting practices and the practices in China is an obstacle to the exchange of accounting information between China and other countries. With the increasing importance of China in the world economy, the development of an 'unified' accounting language is bec...

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Main Authors: 户明 Hu, Ming, 邱成 Qiu, Cheng
Other Authors: Goh, Chye Tee
Format: Theses and Dissertations
Language:Chinese
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/7345
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Institution: Nanyang Technological University
Language: Chinese
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spelling sg-ntu-dr.10356-73452023-05-19T07:16:25Z 中国股份制公司会计模式国际化的探索研究 = A study on the internationalization of accounting practices in China 户明 Hu, Ming 邱成 Qiu, Cheng Goh, Chye Tee Nanyang Business School DRNTU::Business::Accounting::Standards The gap between international accounting practices and the practices in China is an obstacle to the exchange of accounting information between China and other countries. With the increasing importance of China in the world economy, the development of an 'unified' accounting language is becoming a very importance and urgent task for China. This project begins with a review on the current accounting and reporting, as well as auditing practices in China. The reasons for the differences between China and international practices are analyzed and highlighted. Using the latest accounting standard pronouncements in 1999 as a platform, an empirical study is conducted to evaluate the impact of the pronouncements on the reported performance of corporations. The pronouncements include changes on the assessments of accounts receivable and bad debts, valuation of inventories, and valuation of current and long-term investments. The study analyses the published annual reports of 164 listed companies in China, with particular references to the 1999 accounting standard pronouncements. Comparing to the new requirements for bad debt provision, it is found that to a large extent, accounts receivable were overstated with inadequate provision prior to the change. Relatively, the impact of inventory and investment valuation adjustments is less significant. The study also attempts to establish the reaction of stock market before and after the pronouncements. It is found that the stock market reacted rationally during the pre- and post-pronouncement periods. ​Master of Science (Managerial Economics) 2008-09-18T07:44:08Z 2008-09-18T07:44:08Z 2000 2000 Thesis http://hdl.handle.net/10356/7345 zh Nanyang Technological University 70 p. application/pdf
institution Nanyang Technological University
building NTU Library
continent Asia
country Singapore
Singapore
content_provider NTU Library
collection DR-NTU
language Chinese
topic DRNTU::Business::Accounting::Standards
spellingShingle DRNTU::Business::Accounting::Standards
户明 Hu, Ming
邱成 Qiu, Cheng
中国股份制公司会计模式国际化的探索研究 = A study on the internationalization of accounting practices in China
description The gap between international accounting practices and the practices in China is an obstacle to the exchange of accounting information between China and other countries. With the increasing importance of China in the world economy, the development of an 'unified' accounting language is becoming a very importance and urgent task for China. This project begins with a review on the current accounting and reporting, as well as auditing practices in China. The reasons for the differences between China and international practices are analyzed and highlighted. Using the latest accounting standard pronouncements in 1999 as a platform, an empirical study is conducted to evaluate the impact of the pronouncements on the reported performance of corporations. The pronouncements include changes on the assessments of accounts receivable and bad debts, valuation of inventories, and valuation of current and long-term investments. The study analyses the published annual reports of 164 listed companies in China, with particular references to the 1999 accounting standard pronouncements. Comparing to the new requirements for bad debt provision, it is found that to a large extent, accounts receivable were overstated with inadequate provision prior to the change. Relatively, the impact of inventory and investment valuation adjustments is less significant. The study also attempts to establish the reaction of stock market before and after the pronouncements. It is found that the stock market reacted rationally during the pre- and post-pronouncement periods.
author2 Goh, Chye Tee
author_facet Goh, Chye Tee
户明 Hu, Ming
邱成 Qiu, Cheng
format Theses and Dissertations
author 户明 Hu, Ming
邱成 Qiu, Cheng
author_sort 户明 Hu, Ming
title 中国股份制公司会计模式国际化的探索研究 = A study on the internationalization of accounting practices in China
title_short 中国股份制公司会计模式国际化的探索研究 = A study on the internationalization of accounting practices in China
title_full 中国股份制公司会计模式国际化的探索研究 = A study on the internationalization of accounting practices in China
title_fullStr 中国股份制公司会计模式国际化的探索研究 = A study on the internationalization of accounting practices in China
title_full_unstemmed 中国股份制公司会计模式国际化的探索研究 = A study on the internationalization of accounting practices in China
title_sort 中国股份制公司会计模式国际化的探索研究 = a study on the internationalization of accounting practices in china
publishDate 2008
url http://hdl.handle.net/10356/7345
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