Adoption of Anglo-American models of corporate governance and financial reporting in China
著者
書誌事項
Adoption of Anglo-American models of corporate governance and financial reporting in China
(Studies in managerial and financial accounting, v. 29)(Emerald books)
Emerald, 2015
大学図書館所蔵 全10件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
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注記
Includes bibliographical references (p. 229-255)
内容説明・目次
内容説明
This monograph critically examines the adoption of Anglo-American models of corporate governance and financial reporting in China. More specifically, it examines whether measures taken by the Chinese government, including the adoption of the International Financial Reporting Standards, the introduction of independent directors and audit committees, and the strengthening of auditor independence, are likely to improve the quality of financial reporting. A comprehensive theoretical framework based on institutional theory, which incorporates international influences, domestic influences, and intraorganizational dynamics, was developed. The findings suggest that the current institutional environment in China does not yet fully support Anglo-American practices. The implementation of internationally acceptable principles and standards is largely symbolic rather than instrumental. This monograph shows how contradictory institutional pressures shape the process and outcome of loose coupling between regulations and actual operations, which are intertwined with organizations' conflicts of interest and power dependence within China's institutional setting.
目次
Introduction.
Global Convergence and Corporate Governance-Related Financial Reporting Issues.
The Development of Accounting Thought and Practices in China.
An Integrated Institutional Perspective.
Research Design.
The Corporate Governance and Accounting Environment in China.
Corporate Governance-Related Financial Reporting Issues in China: Empirical Evidence.
Summary and Conclusion.
List of Abbreviations.
List of Tables and Figures.
Appendix: Interview Guide.
Copyright page.
Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China.
Studies in managerial and financial accounting.
Abstract.
Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China.
References.
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