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Accounting reforms in China: a transition from a state plan and control‐oriented system to capital market‐oriented system

Tang, Qingliang; Lau, Amy - In: Managerial Finance 26 (2000) 5, pp. 80-98

Compares China‘s financial reporting systems before and after the reforms of 1993, which is seen as a dramatic turning point. Analyses the economic factors driving accounting reforms and examines in more detail the influence of the developing capital market and increasing foreign investment....

Persistent link: https://www.econbiz.de/10014939506

Is There a Coherent Human Resource Management System in India?

Jain, Hem C. - In: International Journal of Manpower 12 (1991) 1, pp. 10-17

publications and the actual practices, followed by companies in public and private sector and by multinationals in India. The human … study of these eight firms was conducted. It was found that in India there is no coherent unified management study which can … in all organisations in India to get things moving and to keep firms economically viable on a sustained basis. The …

Persistent link: https://www.econbiz.de/10014783543

Usefulness of accounting estimates : a tales of two countries (China and India)

Eng, Li Li; Thanyaluk Vichitsarawong - In: Journal of accounting, auditing & finance 32 (2017) 1, pp. 123-135

Persistent link: https://www.econbiz.de/10011633027

Accounting for certified emission reductions (CERs) in India : An analysis of the disclosure and reporting practices within the financial statements

Kumar, Praveen; Firoz, Mohammad - In: Meditari Accountancy Research 28 (2019) 2, pp. 365-389

Purpose The purpose of this paper is to analyse the certified emission reduction (CERs) disclosure and reporting practices followed by Indian firms. Design/methodology/approach The study is based on all 131 Indian firms who received the CERs under the CDM of UNFCCC. The content analysis is being...

Persistent link: https://www.econbiz.de/10014936927

Measuring and comparing volume flexibility across Indian firms

Srivastava, Samir K.; Bansal, Sahil - In: International Journal of Business Performance Management 14 (2013) 1, pp. 38-51

This paper measures and compares volume flexibility across 500 Indian firms using financial statement analysis to derive useful insights. These firms from six broad sectors were classified into three categories on basis of sales revenues. The results suggest that small firms derive their volume...

Persistent link: https://www.econbiz.de/10010669353

Fair value accounting in banking - issues in convergence to IFRS

Swamy, Vighneswara; Vijayalakshmi - In: African Journal of Accounting, Auditing and Finance 1 (2012) 3, pp. 270-280

announcement of the Indian version of IFRS i.e., Ind AS by the regulators in India and its impact in relation to the contentious …

Persistent link: https://www.econbiz.de/10010670373

Use of information sources, annual reports and other corporate announcements : the case of large and small investors of India

Bhatia, Meena - In: Afro-Asian Journal of Finance and Accounting : AAJFA 13 (2023) 6, pp. 714-734

Persistent link: https://www.econbiz.de/10014434330

Do women use annual reports differently than men? : a case of India

Bhatia, Meena - In: Global business & economics review 29 (2023) 2, pp. 212-228

Persistent link: https://www.econbiz.de/10014334943

Current development in human resource costing and accounting : Reality present, researchers absent?

Gröjer, Jan‐Erik; Johanson, Ulf - In: Accounting, Auditing & Accountability Journal 11 (1998) 4, pp. 495-506

Human resource costing and accounting (HRCA) is a complex and poorly understood process of accounting. The behavioural impact of HRCA, the many diverging internal forces of an organization, the increasing need of information from the capital market and action from organizations, such as the...

Persistent link: https://www.econbiz.de/10014641620

Cultural capital and accounting

Thompson, George D. - In: Accounting, Auditing & Accountability Journal 12 (1999) 4, pp. 394-412

Perceived increases in the proportion of human capital in the production mix are matched by calls for the development of methods of accounting for human capital. The term “capital” is used in a range of academic and professional fields. Cultural capital is a term from sociology, closely...

Persistent link: https://www.econbiz.de/10014641651