Chinese Accounting standards: the Harmonization of Chinese Accounting Standards with International Accounting Standards
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| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Saarbrücken
VDM-Verl. Müller
2007
|
| Subjects: | |
| Online Access: | Inhaltstext Inhaltsverzeichnis |
| Physical Description: | VIII, 169 S. Tab. |
| ISBN: | 9783836434331 3836434334 |
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Record in the Search Index
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TABLE OF CONTENTS
LIST OF TABLES AND FIGURES. v
ABSTRACT. vii
INTRODUCTION. 1
Development of Capital Markets and Standard Setting in China. 3
Accounting Regulations for Chinese Listed Firms. 10
Objective and Scope of the Study. 13
Significance of the Study. 15
Implications for Regulators. 15
Contributions to Literature. 17
Organization of the Study. 18
LITERATURE REVIEW. 19
First Stream: De Jure Harmonization Studies. 20
Second Stream: Compliance Studies. 23
Third Stream: Studies on Comparability of Accounting Choices. 28
Fourth Stream: Studies on Comparability of Net Incomes. 32
Summary. 37
METHODOLOGY. 38
Hypotheses Development. 38
Hypotheses 1 a and lb. 38
Hypotheses 2a and 2b. 39
Hypotheses 3a and 3b. 41
Hypotheses 4a and 4b. 43
Instrument Development and Sample Selection. 44
Instrument Development. 44
Sample Selection. 46
Ill
Test (Evaluation) of Hypotheses. 49
Evaluation of Hypothesis 1 a and Test of Hypothesis 1 b. 49
Test of Hypotheses 2a and 2b. 52
TestofHypotheses3aand3b. 54
Test of Hypotheses 4a and 4b. 57
PRESENTATION AND ANALYSIS OF FINDINGS. 63
Section I: Findings on De Jure Harmonization. 63
Research Question 1 . 63
Data Description. 63
Evaluation of Hypothesis la and Test of lb. 66
Further Analysis and Discussion. 69
Summary of the Findings on the First Research Question. 74
Section II: Findings on De Facto Harmonization. 75
Research Question 2. 75
Data Description. 75
Tests of Hypotheses 2a and 2b. 78
Further Analysis and Discussion. 80
Summary of the Findings on the Second Research Question. 83
Research Question 3. 84
Data Description. 84
Tests of Hypotheses 3a and 3b. 86
Further Analysis and Discussion. 88
Summary of the Findings on the Third Research Question. 99
Research Question 4. 100
Data Description. 100
Tests of Hypotheses 4a and 4b. 103
Further Analysis and Discussion. 105
Summary of the Findings on the Fourth Research Question. 115
SUMMARY AND CONCLUSIONS. 116
Summary. 116
Limitations. 123
Suggestions for Future Research. 124
REFERENCES. 126
APPENDIX I: DATA COLLECTION SHEET. 131
APPENDIX II: SAMPLE LISTED FIRMS. 139
APPENDIX HI: COMPARISON OF CHINESE GAAP WITH IAS. 145
APPENDIX IV: RANK OF CLOSENESS. 165
Table 1
Table 2
Table 3
Table 4
Figure 1
Table 5(a)
Table 5(b)
Figure 2
Table 6
Figure 3
Table 7
Table 8
Table 9
Figure 4
Table 10
Table 11
Table 12
Table 13
Figure 5
Table 14
LIST OF TABLES AND FIGURES
Sixteen CAS Adopted in China and their IAS Equivalents. 7
Convergence of CAS with IAS. 8
Summary of Hypotheses. 62
Frequency of Rank of Closeness for Each G A AP by year. 64
Frequency of Rank of Closeness for Each GAAP by year. 65
Harmonization of Chinese GAAP With IAS: Status. 67
Harmonization of Chinese GAAP With IAS: Progress. 68
Harmonization of Chinese GAAP With IAS: Progress. 68
Descriptive Statistics of the Compliance Indices. 76
Histograms of the Compliance Indices. 77
Compliance of Chinese Listed Firms With Chinese GAAP and 80
IAS.
Comparison of the Compliance Indices. 81
Descriptive Statistics of the Consistency Indices. 85
Histograms of the Consistency Indices. 86
Comparability of Accounting Treatments Chosen By Chinese 87
Listed Firms in Chinese GAAP and IAS-Based Annual
Reports.
Comparison of the Consistency Indices: 1999 vs. 2002. 88
Primary Measurement Items for Which Firms' Accounting 90
Choices Are Not Consistent With IAS.
Descriptive Statistics of the Conservatism Indices. 102
Histograms of the Conservatism Indices. 102
Significance of the Net Income Differences between Chinese 103
GAAP and IAS. .
Table 15 Reduction of the Net Income Differences between Chinese 105
GAAP and IAS From 1999 to 2002.
Table 16 Causes of the Net Income Differences between Chinese GAAP 107
and IAS: Analysis of Reconciliation Items.
Table 17 Materiality of the Contribution of Each Reconciliation Item to 112
the Overall Net Income Differences between Chinese GAAP and
IAS: Partial Index Analysis.
Table 18 Summary of Hypotheses Test Results. 122 |
| adam_txt |
TABLE OF CONTENTS
LIST OF TABLES AND FIGURES. v
ABSTRACT. vii
INTRODUCTION. 1
Development of Capital Markets and Standard Setting in China. 3
Accounting Regulations for Chinese Listed Firms. 10
Objective and Scope of the Study. 13
Significance of the Study. 15
Implications for Regulators. 15
Contributions to Literature. 17
Organization of the Study. 18
LITERATURE REVIEW. 19
First Stream: De Jure Harmonization Studies. 20
Second Stream: Compliance Studies. 23
Third Stream: Studies on Comparability of Accounting Choices. 28
Fourth Stream: Studies on Comparability of Net Incomes. 32
Summary. 37
METHODOLOGY. 38
Hypotheses Development. 38
Hypotheses 1 a and lb. 38
Hypotheses 2a and 2b. 39
Hypotheses 3a and 3b. 41
Hypotheses 4a and 4b. 43
Instrument Development and Sample Selection. 44
Instrument Development. 44
Sample Selection. 46
Ill
Test (Evaluation) of Hypotheses. 49
Evaluation of Hypothesis 1 a and Test of Hypothesis 1 b. 49
Test of Hypotheses 2a and 2b. 52
TestofHypotheses3aand3b. 54
Test of Hypotheses 4a and 4b. 57
PRESENTATION AND ANALYSIS OF FINDINGS. 63
Section I: Findings on De Jure Harmonization. 63
Research Question 1 . 63
Data Description. 63
Evaluation of Hypothesis la and Test of lb. 66
Further Analysis and Discussion. 69
Summary of the Findings on the First Research Question. 74
Section II: Findings on De Facto Harmonization. 75
Research Question 2. 75
Data Description. 75
Tests of Hypotheses 2a and 2b. 78
Further Analysis and Discussion. 80
Summary of the Findings on the Second Research Question. 83
Research Question 3. 84
Data Description. 84
Tests of Hypotheses 3a and 3b. 86
Further Analysis and Discussion. 88
Summary of the Findings on the Third Research Question. 99
Research Question 4. 100
Data Description. 100
Tests of Hypotheses 4a and 4b. 103
Further Analysis and Discussion. 105
Summary of the Findings on the Fourth Research Question. 115
SUMMARY AND CONCLUSIONS. 116
Summary. 116
Limitations. 123
Suggestions for Future Research. 124
REFERENCES. 126
APPENDIX I: DATA COLLECTION SHEET. 131
APPENDIX II: SAMPLE LISTED FIRMS. 139
APPENDIX HI: COMPARISON OF CHINESE GAAP WITH IAS. 145
APPENDIX IV: RANK OF CLOSENESS. 165
Table 1
Table 2
Table 3
Table 4
Figure 1
Table 5(a)
Table 5(b)
Figure 2
Table 6
Figure 3
Table 7
Table 8
Table 9
Figure 4
Table 10
Table 11
Table 12
Table 13
Figure 5
Table 14
LIST OF TABLES AND FIGURES
Sixteen CAS Adopted in China and their IAS Equivalents. 7
Convergence of CAS with IAS. 8
Summary of Hypotheses. 62
Frequency of Rank of Closeness for Each G A AP by year. 64
Frequency of Rank of Closeness for Each GAAP by year. 65
Harmonization of Chinese GAAP With IAS: Status. 67
Harmonization of Chinese GAAP With IAS: Progress. 68
Harmonization of Chinese GAAP With IAS: Progress. 68
Descriptive Statistics of the Compliance Indices. 76
Histograms of the Compliance Indices. 77
Compliance of Chinese Listed Firms With Chinese GAAP and 80
IAS.
Comparison of the Compliance Indices. 81
Descriptive Statistics of the Consistency Indices. 85
Histograms of the Consistency Indices. 86
Comparability of Accounting Treatments Chosen By Chinese 87
Listed Firms in Chinese GAAP and IAS-Based Annual
Reports.
Comparison of the Consistency Indices: 1999 vs. 2002. 88
Primary Measurement Items for Which Firms' Accounting 90
Choices Are Not Consistent With IAS.
Descriptive Statistics of the Conservatism Indices. 102
Histograms of the Conservatism Indices. 102
Significance of the Net Income Differences between Chinese 103
GAAP and IAS. .
Table 15 Reduction of the Net Income Differences between Chinese 105
GAAP and IAS From 1999 to 2002.
Table 16 Causes of the Net Income Differences between Chinese GAAP 107
and IAS: Analysis of Reconciliation Items.
Table 17 Materiality of the Contribution of Each Reconciliation Item to 112
the Overall Net Income Differences between Chinese GAAP and
IAS: Partial Index Analysis.
Table 18 Summary of Hypotheses Test Results. 122 |
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| discipline | Wirtschaftswissenschaften |
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| index_date | 2024-07-02T19:46:21Z |
| indexdate | 2024-07-20T09:31:28Z |
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| isbn | 9783836434331 3836434334 |
| language | English |
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| physical | VIII, 169 S. Tab. |
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| publisher | VDM-Verl. Müller |
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| spelling | Peng, Songlan Verfasser aut Chinese Accounting standards the Harmonization of Chinese Accounting Standards with International Accounting Standards Songlan Peng Saarbrücken VDM-Verl. Müller 2007 VIII, 169 S. Tab. txt rdacontent n rdamedia nc rdacarrier Accounting China International Accounting Standards (DE-588)4367663-7 gnd rswk-swf Harmonisierung (DE-588)4125517-3 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf China (DE-588)4009937-4 gnd rswk-swf China (DE-588)4009937-4 g Rechnungslegung (DE-588)4128343-0 s Harmonisierung (DE-588)4125517-3 s International Accounting Standards (DE-588)4367663-7 s DE-604 text/html http://deposit.dnb.de/cgi-bin/dokserv?id=3057771&prov=M&dok_var=1&dok_ext=htm Inhaltstext HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016307896&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Peng, Songlan Chinese Accounting standards the Harmonization of Chinese Accounting Standards with International Accounting Standards Accounting China International Accounting Standards (DE-588)4367663-7 gnd Harmonisierung (DE-588)4125517-3 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4367663-7 (DE-588)4125517-3 (DE-588)4128343-0 (DE-588)4009937-4 |
| title | Chinese Accounting standards the Harmonization of Chinese Accounting Standards with International Accounting Standards |
| title_auth | Chinese Accounting standards the Harmonization of Chinese Accounting Standards with International Accounting Standards |
| title_exact_search | Chinese Accounting standards the Harmonization of Chinese Accounting Standards with International Accounting Standards |
| title_exact_search_txtP | Chinese Accounting standards the Harmonization of Chinese Accounting Standards with International Accounting Standards |
| title_full | Chinese Accounting standards the Harmonization of Chinese Accounting Standards with International Accounting Standards Songlan Peng |
| title_fullStr | Chinese Accounting standards the Harmonization of Chinese Accounting Standards with International Accounting Standards Songlan Peng |
| title_full_unstemmed | Chinese Accounting standards the Harmonization of Chinese Accounting Standards with International Accounting Standards Songlan Peng |
| title_short | Chinese Accounting standards |
| title_sort | chinese accounting standards the harmonization of chinese accounting standards with international accounting standards |
| title_sub | the Harmonization of Chinese Accounting Standards with International Accounting Standards |
| topic | Accounting China International Accounting Standards (DE-588)4367663-7 gnd Harmonisierung (DE-588)4125517-3 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Accounting China International Accounting Standards Harmonisierung Rechnungslegung China |
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