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Jiashu Ge, Z. Lin (1993)
Economic reforms and accounting internationalization in the People's Republic of ChinaJournal of International Accounting, Auditing and Taxation, 2
Yin Chen, Peter Jubb, A. Tran (1997)
Problems of Accounting Reform in the People's Republic of ChinaThe International Journal of Accounting, 32
B. Xiang (1998)
Institutional Factors Influencing China?s Accounting Reforms and StandardsAccounting Horizons, 12
Lynford Graham, Chunyan Li (1997)
Cultural and economic influences on current accounting standards in the People's Republic of ChinaThe International Journal of Accounting, 32
Roger Tang, Sandra Liu (1997)
Accounting reform in China and its implications for U.S. businessJournal of Corporate Accounting & Finance, 8
Zezhong Xiao, Aixiang Pan (1997)
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D. Solomons (1991)
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L. Chow, Gerald Chau, S. Gray (1995)
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Outlines economic and accounting reforms in China since the late 1970s and assesses the impact of the 1997 Asian financial crisis on them. Suggests that although China escaped the recession suffered by neighbouring countries, it still has a high risk of financial crisis/recession and enumerates the reasons why. Explains the steps taken by the government to reduce the risk, including reforms aimed at the standardization of accounting practices and improved reliability and comparability of financial information. Discusses the nine practical accounting standards issued between May 1997 and July 1999, which are in line with international standards and summarizes the reforms to enhance the independent status of public practitioners and the auditing standards issued so far. Identifies six remaining problems in the process of accounting reform but believes it is on the right track.
Managerial Finance – Emerald Publishing
Published: May 1, 2000
Keywords: Accounting standards; International standards; Economic conditions; Risk management; China
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