The international harmonization progress of China Accounting Standards: A review of quantitative research
The international harmonization progress of China Accounting Standards: A review of quantitative research
复制标题
中国会计准则国际协调进展：定量研究述评
DOI：
10.1007/s11782-008-0028-1
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发表时间：
2008-10
期刊：
影响因子：
--
通讯作者：
曲晓辉
中科院分区：
文献类型：
--
作者：
曲晓辉
In recent years, an increasing number of quantitative researches have been conducted in the field of international harmonization of China Accounting Standards(CAS). However, differences even contradictions do exist in the conclusions due to different research perspectives, samples, variable and period selection as well as the method adopted. Firstly, this paper systematically reviews the quantitative research literature on the international harmonization progress of CAS from the following four aspects: the degree of harmonization of specific items in CAS with that of in International Accounting Standards (IAS), differences in accounting numbers, accounting information, and earnings quality in various financial reports compiled based on CAS or IAS respectively. Lastly, suggestions for future research are provided.
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DOI：
10.1016/j.intaccaudtax.2005.08.001
发表时间：
2005
影响因子：
--
作者：
Z. Lin;Fen-ling Chen
通讯作者：
Z. Lin;Fen-ling Chen
DOI：
--
发表时间：
2005
期刊：
--
影响因子：
--
作者：
Gao Jing
通讯作者：
Gao Jing
DOI：
10.1111/1467-646x.00045
发表时间：
1999-06
影响因子：
5.1
作者：
Ben‐Hsien Bao;L. Chow
通讯作者：
Ben‐Hsien Bao;L. Chow
DOI：
10.2139/ssrn.233598
发表时间：
2000-06
期刊：
International Political Economy: Investment & Finance eJournal
影响因子：
--
作者：
Elizabeth A. Eccher;P. Healy
通讯作者：
Elizabeth A. Eccher;P. Healy
影响因子：
2.5
作者：
Charles J. P. Chen;F. Gul;X. Su
通讯作者：
Charles J. P. Chen;F. Gul;X. Su