China dissertation reviews

China dissertation reviews

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China | Dissertation Reviews

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Background: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising china dissertation reviews upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries. Purpose: Our purpose is to answer the question: What is the international harmonisation process of Accounting Standards, what is its status quo and how important is the International Accounting Standard Board IASB in it?

Realisation: In order to fulfil this purpose, we have chosen a descriptive approach, which is based on secondary data from textbooks, articles and homepages. Result: China dissertation reviews international harmonisation of Accounting Standards is a process, which brings international Accounting Standards into some sort of agreement, in order to achieve a common set of principles, according to which financial statements from different countries are prepared.

With the support of the IASB of the European Union EUEuropean companies have to use International Accounting Standards IAS beginning Furthermore, the long existing rejection of IAS of the U. seems to change. Co-ordination of agendas of both standard-setting boards IASB and Financial Accounting Standard Board FASB have been announced. We conclude, that the IASB plays a major role in the field of international harmonisation.

This could be explained with achievements of the IASB, as for example the International Organisation of Security Commissions IOSCO Endorsement, EU regulation or the recent agreement of FASB and IASB to co-ordinate their work. The excessive cost of the transitioning from the Generally Accepted Accounting Principles GAAP to the International Financial Reporting Standards IFRS is a vital business challenge.

Based on the transaction cost economics TCE china dissertation reviews, the purpose of this qualitative single case study was to explore strategies that some of the organizational financial professionals use to minimize excessive transition costs from GAAP to IFRS accounting systems.

Data were collected from 3 financial professionals of a corporation located in the west coast region of Northern California using semistructured interviews, besides reviewed public records, and studies of developed countries that adopted IFRS. Using the thematic analysis approach, 4 themes emerged, a strategic planning and strategy, b strategies formulation, implementation, and evaluation, china dissertation reviews, c contract negotiation and enforcement, and d information system and project cost.

The implications for positive social changes could include the potential to enhance knowledge of financial reporting, china dissertation reviews, motivate investments, increase economic resources, and improve local employment growth.

Full text Add to bibliography APA, Harvard, china dissertation reviews, Vancouver, ISO, and other styles Abstract: This thesis investigates the development of china dissertation reviews reporting in Jordan over the 10 years between anda period during which the Jordanian government sought both to internationalise the economy and to facilitate this through adoption of accepted international standards for accounting, china dissertation reviews.

A survey of accounting practices adopted by Jordanian companies for measuring assets and profits china dissertation reviews conducted and indices used to measure the degree of consistency between companies. The survey shows that the Jordanian companies were continually changing their accounting practices and that these changes affected the degree of consistency over time.

The degree of compliance between Jordanian accounting practices and the requirements of international accounting standards IAS was measured for a selected number of areas of accounting, for individual items required by standards in each area, and for individual companies against all the IASs china dissertation reviews in the study.

This study reports the degree of consistency between companies and the degree of compliance with the international accounting standards both before and after their endorsement by the Jordanian Association of Public Accountants in china dissertation reviews before and after their adoption by the Jordanian regulations in China dissertation reviews concludes that neither event was associated with any material increase in the overall degree of consistency or in the degree of compliance.

Multivariate analysis and the nonparametric statistics are applied to test the association between companies' compliance and factors such as asset size, ownership spread, international trade, foreign investment, international or local audit firm, rate of return, earnings margin, leverage and industry. The findings are consistent with the prior expectations concerning the association between asset size and individual company degree of compliance.

However, the opposite was the case in relation to the sign of the relationship between the rate of return and individual company degree 01 compliance.

The nonparametric statistic findings reveal that asset size, china dissertation reviews, ownership spread, international trade and industry are factors associated with variations in the individual company degree of compliance. Neither the multivariate analysis nor the nonparametric statistical findings reveal that foreign investments, audit firm and leverage were factors associated with compliance levels. The survey evidence and statistical analysis is complemented by the collection of views of certain groups of participants in the financial reporting process through the conduct of interviews and completion of questionnaires.

Comments expressed include the view that the IASC is capable of satisfying the needs of developed and developing countries and therefore, the adoption of the IASs is suitable for the Jordanian environment. Local users' needs, the international lending associations and linked audit firms were considered to be the most influential factors in the adoption of the IAS. It is also suggested that maximising profit was the main objective of companies' management when deciding to apply IASs.

Full text Add to bibliography APA, Harvard, Vancouver, ISO, and other styles Abstract: International financial reporting standards IFRS emerged within the accounting field for providing uniformity for financial reporting purposes for companies doing business worldwide. A qualitative multiple-case study with thematic analysis was used for collecting data. The data collection methods were audio-recorded interviews including open-ended questions.

Data were coded and analyzed using the NVivo computer software. This study included 10 accounting educators teaching accounting courses in public and private universities in Puerto Rico, who had been teaching for the last three years before being interviewed.

Participants in the study perceived IFRS teaching as useful but were not ready and did not intend to teach IFRS topics. The findings of this investigation contribute to accounting education research and the applicability of the theory of planned behavior in an academic china dissertation reviews. Recommendations for practice include performing an all-inclusive evaluation of academic accounting programs for implementing strategies to align accounting curricula to current trends in the profession.

Future research would include conducting a quantitative study involving more participants so the findings could be generalized more broadly. Full text Add to bibliography APA, Harvard, Vancouver, ISO, and other styles Abstract: This thesis investigates the china dissertation reviews of International Financial Reporting Standards IFRSs for Saudi Arabia by examining the perceptions of accounting users and preparers. It explores the information needs of the main users of accounting, china dissertation reviews, the factors that represent barriers to the adoption of IFRSs, china dissertation reviews, china dissertation reviews the costs and benefits of the adoption of IFRSs.

The study compares Saudi Accounting Standards SASs and IFRSs. In addition, a questionnaire survey was conducted and semi-structured interviews were carried out to examine the issues in greater depth in order to answer the research questions. The political nature of accounting standards is investigated, as well as theories of accountability and decision usefulness in order to interpret the results and explore to what extent and in what manner these frameworks function in the Saudi environment.

However, the findings presented in this thesis suggest that practice of the Islamic accountability framework is limited. Furthermore, economic factors override social and cultural factors, including religion, in terms of their influence on the accounting system. The results suggest inter alia that religious factors will not represent a barrier to the use of other standards such as IFRSs. The findings suggest that the adoption of IFRSs would contribute to enhancing the quality of financial reporting.

The results also reveal that financial reporting prepared on the basis of IFRSs provides more of the information required for decision-making. The results also suggest that there is, china dissertation reviews, to some extent, agreement among participants as to the suitability of IFRSs to Saudi Arabia, and that their benefits would eventually overcome the difficulties and problems that may arise from their adoption, although it is still be necessary to consider certain specific requirements, such as those related to Sharia law.

Full text Add to bibliography APA, Harvard, Vancouver, ISO, and other styles Abstract: The objective of this study is to add to the body of research concerning International Financial Reporting Standards IFRS. Financial information for from the audited financial statements, as stated under IFRS and Canadian GAAP, were used to compute selected financial ratios. China dissertation reviews financial ratios were tested to determine if statistically significant differences in their dispersion and central tendency resulted from adopting IFRS.

It was found that no statistically significant differences existed in the dispersion of the ratios. However, statistically significant differences were found in the central tendency of three of the ratios: quick ratio, return on assets, china dissertation reviews, and comprehensive return on assets.

The results of this study will provide valuable information for investors, Canadian public mining companies, china dissertation reviews, and government policy makers in other countries around china dissertation reviews world.

Full text Add to bibliography APA, Harvard, Vancouver, ISO, and other styles 44 Chen, Feng-Phing, and 陳鳳萍. Full text Add to bibliography APA, Harvard, Vancouver, ISO, and other styles Abstract: 碩士 中原大學 會計研究所 99 The Chinese government announced that from January 1, began with the new international accounting standards convergence of accounting standards, an increase of china dissertation reviews new accounting standards.

Significant changes in terms of new markets in China had a significant impact, this paper as background to the study. Earnings management has been the accounting empirical research is a hot topic, this study from tothe Chinese mainland A-share listed companies as samples, using Jones Model of china dissertation reviews unusual decision accruals estimated as accrual earnings management proxy variables, the abnormal cash flow, abnormal production costs and abnormal adjudicatory costs, to explore the implementation of new accounting standards around the listed companies is due to the different criteria applied, the behavior of earnings management will vary.

In the present study found that listed companies adopt new accounting standards, will continue to use accrual-based earnings management, and business showing signs of downward adjustment that reduced profit-oriented enterprises; in real earnings management, the empirical the results are significant, indicating that earnings management in business management approach will also select the accrued and actual earnings management.

Financial Accounting Standards- The Commentary on International Accounting Standards Harmonization. GAAP issued by Financial Accounting Standards Board FASBand national GAAP issued by Individual National Accounting Standards Institution. In the long timechina dissertation reviews, Having the strength of history background and process in preparing accounting standardsFASB have china dissertation reviews important position in this field. After US had broken a serious of fraud in preparing financial statementchina dissertation reviews, the public may double for the financial statement according to U.

GAAP process-based rules. Multinational china dissertation reviews are increasingly popular in one decade recently that cause no limitation from one country to another that result in globalization of capital markets. Under different national accounting standardsinvestors among international capital market who hardly realize financial statement have a demand for setting a common set of worldwide accounting standards.

In order to understand the different between IAS and R. Financial Accounting Standardscomparing the different between IAS and R. Financial Accounting Standards will benefit in developing the strategy of the global operation. Full text Add to bibliography APA, Harvard, Vancouver, ISO, and other styles Abstract: Η παρούσα διπλωματική εργασία πραγματεύεται το ρυθμιστικό ή κανονιστικό πλαίσιο των διαδικασιών που σχετίζονται με την παραγωγή λογιστικών πληροφοριών.

Σκοπός της παρούσας εργασίας είναι να αναλύσει τις μορφές ρύθμισης σε επίπεδο Χρηματοοικονομικής Πληροφόρησης σε διεθνές πλαίσιο.

Η μεθοδολογία που ακολουθήθηκε για την διεξαγωγή της έρευνας αυτής βασίστηκε στην ανάλυση της διεθνούς βιβλιογραφίας. Τα IFRS ξεκίνησαν μια προσπάθεια εναρμόνισης της λογιστικής σε ολόκληρη την Ευρωπαϊκή Ένωση, η αξία της εναρμόνισης γρήγορα έγινε ελκυστική σε ολόκληρο των κόσμο, china dissertation reviews. Το IASBτο οποίο βασίζεται στα IFRS, πήρε τη σκυτάλη για τον καθορισμό china dissertation reviews Διεθνών Λογιστικών Προτύπων, αναπτύσσοντας τα πρότυπά του λαμβάνοντας υπόψη μια οικονομική προσέγγιση, που εστιάζει στη γενική οικονομική ευημερία.

Το Εννοιολογικό Πλαίσιο της Οικονομικής Αναφοράς του IASB, επιδιώκει να αναπτύξει μια υποκείμενη φιλοσοφία ως βάση για συνεχείς λογιστικές αρχές, έτσι ώστε κάθε πρότυπο να ταιριάζει με το υπόλοιπο πλαίσιο.

Έχει προχωρήσει πέρα από τις προϋποθέσεις των υπαρχόντων λογιστικών προτύπων. Στηρίζεται στη θεωρεία Balance Sheet Approach και τοποθετεί στο επίκεντρο τα στοιχεία του ισολογισμού, τα οποία αποτελούν τον πυρήνα του ως ρυθμιστική βάση για τη ρύθμιση προτύπων.

Τα ποιοτικά χαρακτηριστικά της σχετικότητας, της πιστής απεικόνισης και της συγκρισιμότητας που αναγνωρίζονται στο Εννοιολογικό Πλαίσιο είναι μερικά από τα γνωρίσματα που κάνουν τις οικονομικές πληροφορίες χρήσιμες στους διάφορους χρήστες των οικονομικών καταστάσεων. Πέρα από τα οφέλη της τυποποίησης που παρέχουν, επειδή στηρίζονται σε οικονομική θεωρία, δηλαδή σε επιστημονικές αρχές — θα είναι δύσκολο να αμφισβητηθούν.

Η πιθανότητα για την επιρροή του ΙΑSB σε αυτό τον τομέα είναι σημαντική επιδιώκοντας αρίστευση στα πρότυπα με απόλυτη αυστηρότητα. This research discusses the regulatory framework or regulatory procedures related to production accounting information. The purpose of this paper is to analyze the forms of regulation at the financial reporting internationally. The methodology used to conduct this research was based on an analysis of the literature. Some of the key findings that emerged from the research is that given regulatory guidance in accounting china dissertation reviews, which must be applied to all accounts in order to present a "true and fair view".

The IFRS began an effort to harmonize accounting across the E. U, the value of alignment quickly became attractive in the whole world. The IASB, based on IFRS, took the baton for the establishment of the International Accounting Standards Board, developing its standards, taking into account china dissertation reviews economic approach that focuses on the overall economic prosperity, china dissertation reviews.

The Conceptual Framework of the economic report of the IASB, seeks to develop an underlying philosophy based on continuous accounting principles so that each template to match the rest frame.

It has gone beyond the requirements of existing accounting standards. Based on the theory Balance Sheet Approach and puts the focus on balance sheet, which form the core of a regulatory basis for setting standards. The qualitative characteristics of relevance, faithful representation, comparability and recognized in the conceptual framework are some of the features that make financial information useful to various users of financial statements, china dissertation reviews.

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