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Initial public offerings (IPOs) can lead to changes in management accounting and control practices of listed Chinese state-owned enterprises (SOEs). Often, it is the meaning attached to management accounting or the way in which management accounting and control is used that is changed following...
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We have analyzed the content and described the procedure of a special legal instrument used in course of issuable securities placement within the framework of reorganization, i.e. stocks conversion procedure. We have considered its influence on the equity capital structure of legal successors....
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