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Accounting Choice in Listed Companies of China

Niu, Huijing and Wenjun, Cai (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
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author
Niu, Huijing and Wenjun, Cai
supervisor
organization
year
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},
  keyword      = {Företagsledning,Management of enterprises,fair value accounting,accounting choice,historical cost accounting,management},
  language     = {swe},
  note         = {Student Paper},
  title        = {Accounting Choice in Listed Companies of China},
  year         = {2010},
}