|
|
books
| book details |
Adoption of Anglo-American models of corporate governance and financial reporting in China
By (author) Huiying Wu, By (author) Christopher Patel
|
| on special |
normal price: R 6 650.95
Price: R 6 317.95
|
| book description |
This monograph critically examines the adoption of Anglo-American models of corporate governance and financial reporting in China. More specifically, it examines whether measures taken by the Chinese government, including the adoption of the International Financial Reporting Standards, the introduction of independent directors and audit committees, and the strengthening of auditor independence, are likely to improve the quality of financial reporting. A comprehensive theoretical framework based on institutional theory, which incorporates international influences, domestic influences, and intraorganizational dynamics, was developed. The findings suggest that the current institutional environment in China does not yet fully support Anglo-American practices. The implementation of internationally acceptable principles and standards is largely symbolic rather than instrumental. This monograph shows how contradictory institutional pressures shape the process and outcome of loose coupling between regulations and actual operations, which are intertwined with organizations' conflicts of interest and power dependence within China's institutional setting.
| product details |
Normally shipped |
Publisher | Emerald Publishing Limited
Published date | 16 Jan 2015
Language |
Format | Hardback
Pages | 272
Dimensions | 229 x 152 x 25mm (L x W x H)
Weight | 522g
ISBN | 978-1-7835-0898-3
Readership Age |
BISAC | business & economics / finance
| other options |
|
|
To view the items in your trolley please sign in.
| sign in |
|
|
|
| specials |
|
|
Katie Daysh
Paperback / softback
384 pages
was: R 295.95
now: R 259.95
|
|
Victor Frankenstein driven by the mad dream of creating his own creature, experiments with alchemy and science to build a monster stitched together from dead remains.
|
This is indeed a story of mercy and the redemption it offers.
|
|
|
|
