Chinese Accounting. Asian Review of Accounting - Volume 15, Issue 1 (Electronic book text)

Chinese accounting standards and practices are continuing to adapt to international market forces as the Chinese economy opens further to foreign investment. Chinese corporations are playing an ever more significant role in the global economy and the need to understand and interpret financial information produced by these corporations presents a continuing challenge to international fund managers and investors. Many Chinese corporations are now listed on international stock exchanges and have financial reporting obligations governed by non-Chinese regulatory authorities. The Chinese economy is continuing to transform as the state-owned enterprise sector is restructured, and public corporations play a growing role in the Chinese economy. Given the above developments, it is timely to examine the latest research relating to Chinese accounting and financial reporting issues.