Open Access

The international harmonization progress of China Accounting Standards: A review of quantitative research

Frontiers of Business Research in ChinaSelected Publications from Chinese Universities20082:28

https://doi.org/10.1007/s11782-008-0028-1

Published: 23 October 2008

Abstract

In recent years, an increasing number of quantitative researches have been conducted in the field of international harmonization of China Accounting Standards(CAS). However, differences even contradictions do exist in the conclusions due to different research perspectives, samples, variable and period selection as well as the method adopted. Firstly, this paper systematically reviews the quantitative research literature on the international harmonization progress of CAS from the following four aspects: the degree of harmonization of specific items in CAS with that of in International Accounting Standards (IAS), differences in accounting numbers, accounting information, and earnings quality in various financial reports compiled based on CAS or IAS respectively. Lastly, suggestions for future research are provided.

Keywords

China Accounting Standards progress of international harmonization quantitative research

Notes

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