The relation between the motivation of voluntary disclosure and the characters of companies is important research topic in accounting research and strategy research. The paper investigates the samples from Chinese capital market during 2004-2006 and concludes some empirical results to verify and...

The paper investigates the difference influences in developed regions and undeveloped regions with the new accounting standards implementation based on new institutions theory. The findings is that new accounting standards has significant impact on developed regions and no significant impact on...

This article investigates the co-relationship of operating performance with implementation of ERP system in listed companies. The descriptive statistics reveals that the operating performance of ERP companies in 2003, that ROS, ROI, ROE and ROA regarded as companies' operating performance index...

ERP system implementation is how to improve corporate performance? In the existing research literature and in practice, the accumulation did not answer this question, but more concerned about how the successful implementation of ERP systems and ERP systems lead to some of the negative issues. At...

This paper was aiming to address an in time research question: why Chinese public listed companies showed differences in terms of the number of auditors they used to audit internal control over financial reporting and financial statement under new regulations on security exchange. Integrating...