Read e-book online Adoption of Anglo-American models of corporate governance PDF

By Huiying Wu,Christopher Patel

ISBN-10: 1783508981

ISBN-13: 9781783508983

This monograph seriously examines the adoption of Anglo-American versions of company governance and fiscal reporting in China. extra in particular, it examines no matter if measures taken by way of the chinese language govt, together with the adoption of the overseas monetary Reporting criteria, the advent of self sustaining administrators and audit committees, and the strengthening of auditor independence, tend to increase the standard of monetary reporting. A entire theoretical framework in keeping with institutional thought, which includes overseas affects, family affects, and intraorganizational dynamics, used to be constructed. The findings recommend that the present institutional surroundings in China doesn't but absolutely aid Anglo-American practices. The implementation of across the world appropriate rules and criteria is basically symbolic instead of instrumental. This monograph indicates how contradictory institutional pressures form the method and final result of free coupling among laws and genuine operations, that are intertwined with firms' 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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