New PDF release: Adoption of Anglo-American models of corporate governance

By Huiying Wu,Christopher Patel

ISBN-10: 1783508981

ISBN-13: 9781783508983

This monograph significantly examines the adoption of Anglo-American types of company governance and fiscal reporting in China. extra in particular, it examines even if measures taken by way of the chinese language govt, together with the adoption of the overseas monetary Reporting criteria, the creation of autonomous administrators and audit committees, and the strengthening of auditor independence, are inclined to enhance the standard of economic reporting. A accomplished theoretical framework in line with institutional concept, which contains overseas affects, household impacts, and intraorganizational dynamics, used to be constructed. The findings recommend that the present institutional atmosphere in China doesn't but absolutely help Anglo-American practices. The implementation of the world over applicable rules and criteria is essentially symbolic instead of instrumental. This monograph indicates how contradictory institutional pressures form the method and final result of unfastened coupling among laws and real operations, that are intertwined with organisations' conflicts of curiosity and gear dependence inside of China's institutional setting.

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Adoption of Anglo-American models of corporate governance and financial reporting in China: 29 (Studies in Managerial and Financial Accounting) by Huiying Wu,Christopher Patel


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