Please use this identifier to cite or link to this item: https://hdl.handle.net/10356/47305
Title: Accounting reform, institutional environment and timeliness in loss recognition in China
Authors: Chen, Liang
Keywords: DRNTU::Business::Accounting
Issue Date: 2006
Source: Chen, L. (2006). Accounting reform, institutional environment and timeliness in loss recognition in China. Doctoral thesis, Nanyang Technological University, Singapore.
Abstract: 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.
Description: 136 p.
URI: https://hdl.handle.net/10356/47305
DOI: 10.32657/10356/47305
Rights: Nanyang Technological University
Fulltext Permission: open
Fulltext Availability: With Fulltext
Appears in Collections:NBS Theses

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