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- Undergraduate Honors Papers [1463]
Title | Convergence of accounting standards: New PRC GAAP and its impact on financial reporting quality in the People's Republic of China |
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Author | Yang, Yajing |
Date | 2013 |
Abstract | The purpose of the research is to examine how convergence of Chinese accounting standards with international accounting standards affects financial reporting quality. In this paper, I analyzed the special business environment in China and explained how those special circumstances would hinder the process of convergence. Specifically, convergence of accounting standards does not mean convergence of accounting practices. I also discussed some major changes to the former PRC GAAP and attempted to answer how those major changes would impact financial reporting quality. |
Link | https://repository.tcu.edu/handle/116099117/7361 |
Department | Accounting |
Advisor | Haw, Inu-Mu |
Additional Date(s) | 2013-05-03 |