Accounting Quality in the Accounting System of China.

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dc.contributor.advisor Cordazzo, Michela it_IT Pellegrini, Silvana <1992> it_IT 2017-10-09 it_IT 2018-04-17T13:34:27Z 2018-04-17T13:34:27Z 2017-10-24 it_IT
dc.description.abstract The first part of this work,”Accounting quality in the accounting system of China”, focuses on the changes that Chinese accounting system has faced throughout the years. I will start from the four main stages in which Chinese accounting convergence is divided, that took place respectively in 1992, 1998, 2001 and 2006. In the last section of this chapter, I will outline the further developments in Chinese convergence process. The second part of this work focuses on accounting quality and its measurement approaches. The first part of this chapter is dedicated to the different definitions of accounting information quality provided by literature. In the following section, I will analyse whether the accounting information under IAS is associated with a higher accounting quality. In the last section of this second chapter, I will highlight the main approaches in the determination of accounting quality: accounting quality determinations based on accruals, based on specific accruals and based on frequency distribution. The final part deals with accounting information quality in China. I will list the main reasons that can lead to low accounting information quality in Chinese accounting, and then I will analyse whether substantial convergence of the New PRC GAAP with IFRS increased Chinese accounting information quality. The last section concerns the main studies on the financial reporting quality in Chinese accounting. it_IT
dc.language.iso en it_IT
dc.publisher Università Ca' Foscari Venezia it_IT
dc.rights © Silvana Pellegrini, 2017 it_IT
dc.title Accounting Quality in the Accounting System of China. it_IT
dc.title.alternative Accounting Quality in the Accounting System of China it_IT
dc.type Bachelor Thesis it_IT Lingue, economie e istituzioni dell'asia e dell'africa mediterranea it_IT Laurea magistrale it_IT Scuola in Studi Asiatici e Gestione Aziendale it_IT
dc.description.academicyear 2016/2017, sessione autunnale it_IT
dc.rights.accessrights openAccess it_IT
dc.thesis.matricno 856237 it_IT
dc.subject.miur SECS-P/07 ECONOMIA AZIENDALE it_IT
dc.description.note it_IT it_IT it_IT
dc.subject.language CINESE it_IT it_IT
dc.provenance.upload Silvana Pellegrini (, 2017-10-09 it_IT
dc.provenance.plagiarycheck Michela Cordazzo (, 2017-10-23 it_IT

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