Der Artikel ist weiterhin als ^^OTHERCONDITION^^ verfügbar.
Autor: Christopher Patel
ISBN-13: 9781783508976
Einband: EPUB
Seiten: 272
Sprache: Englisch
eBook Typ: Adobe Digital Editions
eBook Format: EPUB
Kopierschutz: Adobe DRM [Hard-DRM]
Systemvoraussetzungen
Der Artikel wird am Ende des Bestellprozesses zum Download zur Verfügung gestellt.

Adoption of Anglo-American models of corporate governance and financial reporting in China

Studies in Managerial and Financial Accounting
 EPUB
Sofort lieferbar
EPUB (Adobe DRM [Hard-DRM])
Systemvoraussetzungen
Geben Sie Ihre Bewertung ab!  
Wir verlosen jeden Monat unter allen freigegebenen Rezensionen
3 Gutscheine im Wert von 20 Euro. Teilnahmebedingungen
3
This monograph examines the adoption of Anglo-American models of corporate governance and financial reporting in China. It shows how the loose coupling between regulations and actual operations is shaped by the interplay between institutional pressures and organizations' conflicts of interest and power dependence within the local context.
2
This monograph critically examines the adoption of Anglo-American models of corporate governance and financial reporting in China. More specifically, it examines whether measures taken by the Chinese government, including the adoption of the International Financial Reporting Standards, the introduction of independent directors and audit committees, and the strengthening of auditor independence, are likely to improve the quality of financial reporting. A comprehensive theoretical framework based on institutional theory, which incorporates international influences, domestic influences, and intraorganizational dynamics, was developed. The findings suggest that the current institutional environment in China does not yet fully support Anglo-American practices. The implementation of internationally acceptable principles and standards is largely symbolic rather than instrumental. This monograph shows how contradictory institutional pressures shape the process and outcome of loose coupling between regulations and actual operations, which are intertwined with organizations' conflicts of interest and power dependence within China's institutional setting.
1
This monograph critically examines the adoption of Anglo-American models of corporate governance and financial reporting in China. More specifically, it examines whether measures taken by the Chinese government, including the adoption of the International Financial Reporting Standards, the introduction of independent directors and audit committees, and the strengthening of auditor independence, are likely to improve the quality of financial reporting. A comprehensive theoretical framework based on institutional theory, which incorporates international influences, domestic influences, and intraorganizational dynamics, was developed. The findings suggest that the current institutional environment in China does not yet fully support Anglo-American practices. The implementation of internationally acceptable principles and standards is largely symbolic rather than instrumental. This monograph shows how contradictory institutional pressures shape the process and outcome of loose coupling between regulations and actual operations, which are intertwined with organizations' conflicts of interest and power dependence within China's institutional setting.

Zu diesem Artikel ist noch keine Rezension vorhanden.
Helfen sie anderen Besuchern und verfassen Sie selbst eine Rezension.

 

Rezensionen

Autor: Christopher Patel
ISBN-13 :: 9781783508976
ISBN: 1783508973
Verlag: Emerald Group Publishing Limited
Seiten: 272
Sprache: Englisch
Sonstiges: Ebook, Maximale Downloadanzahl: 3