- 1、本文档共12页,可阅读全部内容。
- 2、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
关于中国盈余管理的探索研究外文翻译
Earnings management in China: an exploratory study
Material Source: Managerial Auditing JournalAuthor: Carlos Noronha, Yun Zeng, Gerald Vinten
It is well known that the economy of China has been developing at an astonishing pace and Chinas role as a global economic powerhouse is undeniable. Coupling with this rapid economic growth, a sound framework of corporate governance has become a top priority in the Chinese governments agenda. Recently, a number of efforts could be seen driving Chinas business environment toward higher level of transparency and accountability. For example, conversion of non-tradable shares into freely tradable shares, promulgation of new accounting standards converging with International Financial Reporting Standards IFRS, mandate quarterly reporting and the many reforms in related legal areas. Nevertheless, Chinas capital market is still emerging and the building up of a well-defined corporate governance framework can only proceed gradually. As such, while many Chinese businesses are becoming very influential multinational corporations, there is still a perception of private entrepreneurs operating in China under inefficient checks and balances and lack transparent financial reporting.
Take the area of accounting standards reform for instance. Beginning February 2006, all listed companies in China have to report their financial statements using the new Accounting Standards for Business Enterprises ASBE. This helps to improve the quality of the financial information reported and has an important impact on boosting investor confidence. A recent study by Ip and Noronha 2007 also indicated that harmonization progress of the Chinese accounting standards is heading toward the right direction. However, given the nascent development into a capital market and the enormous vastness of China as an economic system, the road toward properly regulated financial reporting is still long and winding, especially for non-listed companies
您可能关注的文档
最近下载
- 《市级国土空间生态修复规划编制指南》.pdf
- 坠床跌倒护理持续质量改进ppt.pptx
- 英语新闻ppt(含讲稿).pptx VIP
- 感觉信息处理及自我调节能力检核表Sensoryprocessingandself-regulationchecklist,SPSRC.docx
- 做守纪知纪明纪的模范.pptx VIP
- 餐厅服务方案.docx VIP
- 苏教版三年级数学上册知识点整理.docx VIP
- 【微专题】2014-2024高考语文文言文挖空训练( I 卷、II 卷、甲卷、乙卷)教师版.doc VIP
- 公司安全事故隐患内部举报、报告奖励制度范本.docx
- 第一单元《中国共产党的领导》练习题试题含答案.docx VIP
文档评论(0)