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 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...