Corporate governance and the harmonisation of chinese accounting practices with IFRS practices

被引：20
|
作者：
Chen, Jean Jinghan [1 ]
Cheng, Peng [1 ]
机构：
[1] Univ Surrey, Sch Management, Guildford GU2 7XH, Surrey, England
来源：
CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW | 2007年 / 15卷 / 02期
关键词：
corporate governance; enforcement; Chinese GAAP; harmonisation;
D O I：
10.1111/j.1467-8683.2007.00560.x
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
China has reformed its enforcement mechanisms of accounting practices, in particular, corporate governance, in order to facilitate the harmonisation of Chinese accounting practices with IFRS practices. However, this research reveals that the reformed corporate governance has not made a significant contribution towards this harmonisation. The move of Chinese accounting practices towards IFRS practices is mainly due to the CSRC's 2001 compulsory harmonisation policy of eliminating the earnings gap. Corporate governance as an important enforcement mechanism for accounting standards has yet to be effective.
引用
收藏
页码：284 / 293
页数：10
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