Full-Text Search:
Home|About CNKI|User Service|中文
Add to Favorite Get Latest Update


XU Jing-chang,WANG Zhi-chao(School of Business,Renmin University of China,Beijing 100872,China)  
Prior literature related to the international harmonization of China accounting can be classified into two groups.The first group,focusing on the process of accounting information harmonization,includes:(1) the difference of different GAAP ideally or literally,(2) the policy-makers' principles of accounting harmonization,(3) the compliance of firms' accounting practices with GAAP,and(4) the comparability of accounting choices under different sets of GAAP.The second,focusing on the result of the harmonized accounting information,is composed of the movement of accounting information quality and the economic consequences of accounting information both stimulated by the international accounting harmonization.In this paper,we comprehensively review these studies abiding to this taxonomy,and put forward expectations of future research.
Download(CAJ format) Download(PDF format)
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.
©CNKI All Rights Reserved