Accounting Choice in Listed Companies of China
(2010)Department of Business Administration
- Abstract
- During the transitional period, most listed companies in China chose historical cost accounting rather than fair value accounting. According to our empirical test, share market, industry, size, auditing firm and foreign list are significant factors to explain the accounting choice while both of ownership and financial difficulties variables have no significant relationship with the accounting choice. Also, some other potential factors have been discussed and suggested in the future research
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/1626912
- author
- Niu, Huijing and Wenjun, Cai
- supervisor
- organization
- year
- 2010
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Företagsledning, Management of enterprises, fair value accounting, accounting choice, historical cost accounting, management
- language
- Swedish
- id
- 1626912
- date added to LUP
- 2010-06-04 00:00:00
- date last changed
- 2012-04-02 18:06:24
@misc{1626912,
abstract = {{During the transitional period, most listed companies in China chose historical cost accounting rather than fair value accounting. According to our empirical test, share market, industry, size, auditing firm and foreign list are significant factors to explain the accounting choice while both of ownership and financial difficulties variables have no significant relationship with the accounting choice. Also, some other potential factors have been discussed and suggested in the future research}},
author = {{Niu, Huijing and Wenjun, Cai}},
language = {{swe}},
note = {{Student Paper}},
title = {{Accounting Choice in Listed Companies of China}},
year = {{2010}},
}