The Routledge Companion to Accounting in China (eBook, ePUB)

Redaktion: Zhou, Haiyan

• Format: ePub

Produktbeschreibung

At present there are few works which offer a comprehensive guide to students, academics and practitioners on current accounting issues in China. To fill this important gap in the literature, this book provides a reference work which offers students and researchers an introduction to current accounting issues in the emerging market of China.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 318
• Erscheinungstermin: 10. Oktober 2018
• Englisch
• ISBN-13: 9781317193029
• Artikelnr.: 54170326

Autorenporträt

Haiyan Zhou is a professor at the University of Texas Rio Grande Valley, US. Professor Zhou obtained a Ph.D. in accounting from Temple University and has been teaching both undergraduate and graduate accounting and auditing courses. Professor Zhou serves as Editor-in-Chief of Asian Review Accounting, and as an editorial board member of the Journal of International Accounting, Auditing and Taxation.

Inhaltsangabe

Introduction Part I: Capital Market and Corporate Finance 1. Corporate
Investment in China: background, practice and research 2. Irrational
Markets, Managerial Biases and Corporate Finance: a review of capital
markets in China 3. The Influence of Firm Location on the Choice of Payment
Methods in Merger and Acquisition PART II: Financial Accounting 4.
Accounting Standards in China 5. Fair Value Accounting in China 6. Product
Market Competition and Earnings Quality PART III: Managerial Accounting 7.
Business Strategy, Managerial Expectation and Cost Stickiness: evidence
from China 8. Executive Compensation in China 9. Equity-Based Compensation
in China 10. Digital Transformation of Finance Function and Shift Strategy
PART IV: Auditing
11. Audit Quality and Audit Fees in China 12. Independent Auditing in
China: a historic perspective PART V: Taxation 13. Tax Issues in China 14.
Income Tax Planning and Earnings Management PART VI: Internal Controls and
Corporate Governance 15. Internal Control in China: framework, practices
and literature 16. Cash Flow Manipulation, Audit Opinion and Internal
Control