Marketing: Stock Exchange and Hong Kong Essay

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S3|tsingtao bear in UK|ABI/INFORM Global, Applied Social Sciences Index and Abstracts (ASSIA), British Periodicals, Design and Applied Arts Index (DAAI), ERIC, International Bibliography of the Social Sciences (IBSS), PILOTS: Published International Literature On Traumatic Stress|19|
S2|tsingtao bear|ABI/INFORM Global, Applied Social Sciences Index and Abstracts (ASSIA), British Periodicals, Design and Applied Arts Index (DAAI), ERIC, International Bibliography of the Social Sciences (IBSS), PILOTS: Published International Literature On Traumatic Stress|97|
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Financial disclosure and accounting harmonization: Cases of three listed companies in China
作者: Lin, Z Jun; Wang, Liyan.
出版物信息: Managerial Auditing Journal 16. ?5 (2001): 263-273.
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: This paper presents a comparative study of the financial reporting practices of three Chinese companies (Tsingtao Brewery Co., Shanghai Petrochemical Co. Ltd., Yizheng Chemical Fibre Ltd.) listed simultaneously in Mainland China and Hong Kong. Their financial statements, prepared based on the accounting and disclosure regulations in China and Hong Kong (or International Accounting Standards, IAS) over the period of 1995-1998 were studied, including an examination of their corporate structures, and vertical and horizontal comparisons of their primary accounting numbers and key financial ratios. This study demonstrates that significant discrepancies exist for financial information disclosed in terms of Chinese GAAP, Hong Kong GAAP or IASs. There are notable deviations in financial disclosures among the three companies. The study findings confirm the existence of a substantial gap between the Chinese practices of corporate accounting and financial reporting and the internationally accepted norms.
链接: [->1]
全文文献: Headnote Keywords Headnote China, Financial reporting, Corporate finance disclosure, Accounting standards, Accounting harmonization Abstract Headnote This paper presents a comparative study of the financial reporting practices of three Chinese companies listed simultaneously in Mainland China (A-shares) and Hong Kong (H-shares). Their financial statements, prepared based on the accounting and disclosure regulations in China and Hong Kong (or International Accounting Standards, IASs) over the period of 1995-1998 were studied, including an examination of their corporate structures, and vertical and horizontal comparisons of their primary accounting numbers and key financial ratios. This study demonstrates that significant discrepancies exist for financial information disclosed in terms of Chinese GAAP, Hong Kong GAAP or IASs. In addition, there are notable deviations in financial disclosures among the three companies. The study findings confirm the existence of a substantial gap between the Chinese practices of corporate accounting and financial reporting and the internationally accepted norms. It is suggested that there is an urgent need to promote internationalization of Chinese accounting and improve the understandability and comparability of financial statements released by Chinese listed companies in order to enhance their relevance and usefulness for decision-making by domestic and overseas investors. Introduction Financial accounting evolves in pace with the growth of capital markets. With the emergence of stock companies,
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