【Routledge版 中国の会計学必携】
The Routledge Companion to Accounting in China(Routledge Companions in Business and Management) H 318 p. 18
目次
Introduction (Haiyan Zhou)Part I: Capital Market and Corporate Finance1. Corporate Investment in China: background, practice and research (Gongfu Zhang, Yi Wang, Xu Lou, Xiaohui Zhang)2. Irrational Markets, Managerial Biases and Corporate Finance: a review of capital markets in China (Guiru Hua, Huanda Shi)3. The Influence of Firm Location on the Choice of Payment Methods in Merger and Acquisition (Zhiying Hu, Tongtong Liu)PART II: Financial Accounting4. Accounting Standards in China (Deren Xie, Dengjin Zheng)5. Fair Value Accounting in China (Xiaohui Qu, Guohua Zhang)6. Product Market Competition and Earnings Quality (Liquan Xing, Hanwen Chen, Haiyan Zhou)PART III: Managerial Accounting7. Business Strategy, Managerial Expectation and Cost Stickiness: evidence from China (Tingyong Zhong, Jiangna Li)8. Executive Compensation in China (Na Gong)9. Equity-Based Compensation in China (Liping Xu, Xiankun Jin, Yu Xin)10. Digital Transformation of Finance Function and Shift Strategy (Xiaomei Guo, Liqun Yuan, Wei Gao)PART IV: Auditing11. Audit Quality and Audit Fees in China (Feng Liu, Fan Ye, Xiaoxiao Yu)12. Independent Auditing in China: a historic perspective (Songsheng Chen, Qingqing Liu)PART V: Taxation13. Tax Issues in China (Tao Zeng)14. Income Tax Planning and Earnings Management (Nanwei Hu, Qiang Cao, Lulu Zheng, Tingyong Zhong)PART VI: Internal Controls and Corporate Governance15. Internal Control in China: framework, practices and literature (Wang Dong, Yun Ke)16. Cash Flow Manipulation, Audit Opinion and Internal Control (Haiyan Jiang, Huiting Guo, Grant Samkin)
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